The Bolivian tax authority grants businesses an additional six months to adapt their systems to digital invoicing requirements, with the new compliance deadline set for October 2026.
Bolivia’s tax authority (SIN) announced on 25 March 2026 that it has postponed the mandatory implementation of online e-invoicing to 30 September 2026 for certain taxpayers groups, allowing additional time to update their computer systems and meet regulatory requirements.
The extension, formalised through Regulatory Board Resolution (RND) 102600000007, affects taxpayers covered under four resolutions from 2024: RND 102400000004, 102400000005, 102400000012, and 102400000025. These groups—classified as Ninth, Tenth, Eleventh, and Twelfth categories—must transition to online billing systems (Online Electronic, Online Computerised, or Online Web Portal) by 1 October 2026.
The modernisation initiative operates under RND 102100000011, which governs Bolivia’s billing system in accordance with Law 843 and Supreme Decree 21530.
The Bolivian Tax Code and Supreme Decree 27310 authorise the SIN to approve technological solutions for invoice issuance, ensuring digital documents maintain legal validity while strengthening fiscal oversight and economic transparency nationwide.
Earlier, the electronic invoicing deadline for 30 September 2025 was extended until 31 March 2026.