Bolivia requires a seventh group of taxpayers to invoice online from 1 July 2024 (RND 102400000002)

What changed in detail

The Servicio de Impuestos Nacionales issued Resolución Normativa de Directorio No. 102400000002 in La Paz on 5 January 2024. It designates the seventh group of taxpayers that must move to online invoicing.

The taxpayers listed by NIT in the annex must adapt their invoicing systems to RND 102100000011 of 11 August 2021, the Sistema de Facturación. From 1 July 2024 they must issue Digital Fiscal Documents through the online invoicing modality assigned to them. The modalities named are Electrónica en Línea, Computarizada en Línea and Portal Web en Línea. Taxpayers can check their assigned modality on the SIN website under SIAT en línea – Información Técnica.

A second paragraph covers taxpayers authorised for the Computarizada SFV modality who are “Inactivo” in the national taxpayer register when the RND is published. On reactivation, SIN automatically assigns them Portal Web en Línea for three months. During that period they must migrate to Electrónica en Línea or Computarizada en Línea under RND 102100000011.

What it means

The obligation has applied since 1 July 2024 and still does. The 2026 abrogation of the online-invoicing deadlines (RND 102600000038) covered only the ninth to twelfth groups, not this one.

The next change is to the documents themselves. Members of this group that run their own or a provider’s invoicing software must comply with the Ley 1733 technical annex to pass the SIN’s pilot testing, which runs from 1 October to 16 November 2026. Anyone reactivated under the Portal Web fallback should already have migrated, since the three-month window is long past.