Bolivia’s National Tax Service has abolished the hotel sector’s recurring additional information reporting requirement, reducing administrative burdens for lodging businesses while retaining audit and verification powers and requiring a final filing for July-August 2026.
Bolivia’s National Tax Service (SIN) announced on 4 September 2026 that it eliminated a formal reporting requirement for the hotel and lodging sector, removing a recurring administrative obligation that businesses have faced since 2020. The change came through Regulatory Board Resolution (RND) No. 102600000035, effective 2 September 2026.
The regulatory shift
The new resolution repeals RND No. 102000000030, which had been in force since 4 November 2020. Tax authorities determined that the periodic additional information reports were operationally unnecessary and diverted business resources away from core economic activity. The hotel sector had requested this elimination, citing administrative costs.
What’s changing for operators
Hotels, aparthotels, hostels, residential accommodations, cabins, holiday lodges, and other overnight establishments across Bolivia are now exempt from this formal procedure going forward. However, operators must still submit information for the July-August 2026 period as a final compliance deadline. After that, the reporting obligation no longer applies.
The elimination of this requirement does not affect the tax authority’s ability to conduct audits, investigations, or verification activities. National Taxes retained full control and oversight powers under existing law.
The measure sits within a broader push toward “Tax Administration 3.0,” a strategy focused on removing redundant procedures and reducing operational costs for taxpayers, particularly in tourism and hospitality sectors.
