E-invoicing compliance and regulatory updates - Bolivia

Electronic Invoicing in Bolivia

Is e-invoicing mandatory in Bolivia ?

E-invoicing is mandatory in Bolivia.

Who is affected?

All taxpayers are required to comply with the requirements. What taxpayers are required to use what method for e-invoicing is published using regular update groups with lists of businesses.

Compliance requirements

Taxpayers must follow the invoicing modality assigned by the Bolivian Tax Authority (Servicio de Impuestos Nacionales, SIN). According to the respective modality, every company must connect to the SIN to clear the digitally signed invoice content, receive clearance evidence and send the e-invoice to the recipient. When invoices are sent as PDFs, they must include the QR code for validation purposes.

Bolivian modalities

1. Electrónica en Línea (Online Electronic) – Cloud-based, real-time submission
2. Computarizada en Línea (Online Computerized) – In-house software with real-time integration
3. Portal Web en Línea (Online Web Portal) – Web interface for occasional users
4. Manual (for contingency use only)
5. Prevalorada (pre-valued invoices for fixed-price services)

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• More groups of businesses will be announced to be applicable.

Standards & Platforms

Platform

All invoices are to be pre-cleared in the SIN platform.

What formats are required in Bolivia?

The invoice format depends on the taxpayer's assigned invoicing modality and the invoice type, according to SIN requirements.

Archiving in Bolivia

What are the archiving requirements in Bolivia?

Taxpayers are required to archive both the human-readable copy and, where applicable, the structured XML. The records must be retained for eight years.

Legal invoice:

• For suppliers: The legal invoice is one issued in a structured electronic format according to the modality and invoice type, cleared through SIN and sent to the invoice recipient including the clearance evidence.
• For buyers: The legal invoice is one received from the supplier in a structured, electronic format and verifiable with clearance evidence.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

Compliant archiving: Archive all invoices and tax records for eight years.

Compliant invoice processing: Select a certified service provider to send and receive e-invoices in Bolivia.

Bolivian e-invoicing and archiving requirements at a glance:

Supplier requirement: The Bolivian supplier must issue e-invoices, clear the invoices in SIN, gather and include the clearance evidence to the invoice and send the e-invoice to the buyer.

Buyer requirement: The Bolivian buyer must have the capability to receive structured invoices according to the assigned modality and invoice type and validate received e-invoices based on the included clearance evidence.

Archiving requirement: Invoices must be retained for eight years.