Bolivia’s National Tax Service has launched a public consultation on revised electronic billing specifications aimed at improving VAT transparency and compliance. Stakeholders can submit feedback by 21 September 2026, with pilot testing scheduled to begin in October.
Bolivia’s tax authority, the National Tax Service (SIN) has approved a Regulatory Board Resolution (RND) No. 102600000034 on 7 September 2026, launching a public consultation period for revised billing system specifications designed to improve VAT transparency and compliance across the country.
Participatory approach to system redesign
The tax administration released version 0.0 of the Technical Annex Law No. 1733 (currently under construction) for stakeholder review. The consultation targets business owners, professionals, and software developers whose input will shape implementation of the new Transparent VAT framework—which mandates explicit separation of tax amounts from net transaction values.
This collaborative process aims to align regulatory changes with operational realities across different economic sectors and ensure systems can adopt modifications efficiently.
Timeline and submission requirements
Stakeholders must submit technical observations, questions, or improvement proposals by 21 September 2026 to comitedefacturacion@impuestos.gob.bo.
After consolidation of submissions, pilot testing will run from 1 October through 16 November 2026 for taxpayers operating their own or vendor-supplied billing systems.
The Technical Annex encompasses eight distinct blocks covering connection protocols, SOAP service descriptions, validation protocols, document issuance and cancellation procedures, and graphic formats with accompanying XSD files and XML examples.
Existing regulations remain unchanged
Until RND No. 102600000034 takes official effect, the framework established under RND No. 102100000011 continues to apply and remains mandatory for all taxpayers.
The tax authority framed this initiative as part of its Tax Administration 3.0 strategy, intended to reinforce voluntary compliance through transparent technical standards and modernised digital infrastructure.
