SIN repealed the fixed online invoicing implementation deadlines for four taxpayer groups following VAT amendments under Law No. 1733. The authority will periodically assign online invoicing modalities to taxpayers who have not yet implemented the system.
Bolivia’s National Tax Service (SIN) published Board Regulatory Resolution No. 102600000038 on 30 September 2026, repealing earlier resolutions that established online invoicing implementation deadlines for taxpayers in the ninth, tenth, eleventh and twelfth groups. The decision followed changes to the Value Added Tax (VAT) rules under Law No. 1733 of 27 May 2026, which required adjustments to the invoicing system.
The resolution repealed Board Regulatory Resolutions No. 102400000004 and No. 102400000005, both dated 9 January 2024, No. 102400000012 of 19 April 2024, and No. 102400000025 of 11 October 2024, together with their amendments.
VAT changes prompt deadline withdrawal
The Second Additional Provision of Law No. 1733 amended Article 5 of Law No. 843 (Current Consolidated Text), establishing that the VAT taxable base is the net sales price before taxes. The 13% VAT rate must be applied directly to this amount.
The changes require VAT to be disclosed separately in the relevant tax document, allowing the taxable base, tax calculation and total transaction amount to be determined in an automated, uniform and verifiable manner.
According to the resolution, withdrawing the existing deadlines was necessary to allow taxpayers to comply with the revised VAT requirements once the amendments became effective. The changes also required adjustments to the invoicing system.
Phased Implementation for remaining taxpayers
Under the resolution, the SIN will periodically assign an online invoicing modality to VAT taxpayers who have not yet implemented any online invoicing modality as of the resolution’s publication date.
The authority will determine the implementation requirements in line with the applicable tax regulations and the adjustments made to the invoicing system, replacing the previously established fixed deadlines for the four taxpayer groups.
