Bolivia extends the online-invoicing transition for taxpayer groups 9 to 12 to 31 March 2026 (RND 102500000036)
This page records one dated change. For the rules in Bolivia as they stand today, see the Bolivia guide →
- Jurisdiction
- Bolivia
- Tax
- VAT (IVA)
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 11 September 2025
- Effective
- 1 April 2026
- Instrument
- BO-NORMATIVE-RESOLUTION-102500000036
- Authority
- Servicio de Impuestos Nacionales (SIN), Bolivia
- Verified
- Fetched from official source · high confidence
Bolivian taxpayers in the ninth to twelfth online-invoicing groups designated by RNDs 102400000004, 102400000005, 102400000012 and 102400000025.
No action — monitoring only. The 1 April 2026 deadline was extended to 1 October 2026 by RND 102600000007 (23 March 2026), and the group designations were abrogated by RND 102600000038 (30 September 2026).
Resolución Normativa de Directorio N° 102500000036 of the Bolivian SIN (La Paz, 11 September 2025) extends the transitional period for the ninth, tenth, eleventh and twelfth groups of taxpayers, designated by RND N° 102400000004 and N° 102400000005 (both 9 January 2024), N° 102400000012 (19 April 2024) and N° 102400000025 (11 October 2024), to implement online invoicing under the SIAT. Until 31 March 2026 they may issue fiscal documents through their assigned online modality and/or the modality they already use; from 1 April 2026 only the assigned online modality was to be allowed. That date never took effect: RND N° 102600000007 of 23 March 2026 extended the transition to 30 September 2026 (online-only from 1 October 2026), and RND N° 102600000038 of 30 September 2026 later abrogated the group designations.
What changed in detail
The Servicio de Impuestos Nacionales issued Resolución Normativa de Directorio No. 102500000036 in La Paz on 11 September 2025. It concerns the ninth, tenth, eleventh and twelfth groups of taxpayers required to adopt online invoicing, designated by RND 102400000004 and RND 102400000005 (both 9 January 2024), RND 102400000012 (19 April 2024) and RND 102400000025 (11 October 2024).
Paragraph I extends their transition to 31 March 2026. Until then they may issue fiscal documents through the assigned online modality, the modality they already use, or both.
Paragraph II provided that from 1 April 2026 these taxpayers would have to issue fiscal documents only through the assigned online modality.
In its preamble, the SIN says that online invoicing is now established and accounts for a high share of invoices. It grants the extra period so that the remaining taxpayers in these groups can adjust their invoicing systems.
What it means
The 1 April 2026 date never took effect. RND 102600000007 of 23 March 2026 extended the transition again, to 30 September 2026, with online-only issuance from 1 October 2026.
That date did not take effect either. On 30 September 2026, RND 102600000038 abrogated the four RNDs that designated these groups. In their place, the SIN will assign an online modality, periodically, to IVA taxpayers that have not yet adopted one.
So this record is of historical interest only. Taxpayers in these groups should wait for an individual assignment rather than work to any of the dates above.
Proof
Ampliar hasta el 31 de marzo de 2026 el plazo en el cual los contribuyentes que deben implementar una modalidad de facturación en línea, correspondientes a los Grupos Noveno, Décimo, Décimo Primer y Décimo Segundo, podrán emitir Documentos Fiscales a través de la modalidad de facturación en línea asignada y/o la modalidad de facturación que tenga implementada.To extend until 31 March 2026 the period in which taxpayers that must implement an online invoicing modality, belonging to the Ninth, Tenth, Eleventh and Twelfth Groups, may issue Fiscal Documents through the assigned online invoicing modality and/or the invoicing modality they have implemented.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · RND N° 102500000036 — Transitoriedad en la implementación de modalidades de facturación en línea, grupos noveno a décimo segundo (La Paz, 11 de septiembre de 2025) · www.impuestos.gob.bo