Modelo de facturación electrónica:
  • Post-clearance
Formato de archivo obligatorio:
  • Local XML
Requisitos de empresa a gobierno:
  • SIAT
Requisitos de archivado:
  • Periodo de 10 años
Firma electrónica:
  • Mandatory

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

09.12.22

  • Actualizaciones de los países
Easing of compliance rules In July, we communicated on Bolivia’s swift acceleration of its e-invoicing mandate.   The Bolivian Tax Authorities have now published what will certainly be welcome news for taxpayers- the easing of some its compliance regulations, further to Law No. 1448, dated 25 July 2022 in the Official Gazette  Significant changes include:  
  • An extension of the time limit to pay outstanding tax amounts without a penalty from 10 days to 20 days 
  • The penalty for unpaid tax obligations will be reduced to from 100% of the unpaid tax to 60% of the unpaid tax. 
Information about Bolivia’s e-invoicing mandate can be found here. 

07.07.22

  • Actualizaciones de los países
Phased implementation of e-invoicing mandate Tungsten Network has steadily been following the progress of e-invoicing in Latin America. In November 2021, we communicated around the first wave of taxpayers who were obligated to comply with the mandate. The phased implementation of e-invoicing has been progressing swiftly since then- the second wave of taxpayers were obligated to comply in April 2022. Bolivia’s National Tax Service (SIN) published Resolution N 102200000010, which identifies the additional group of taxpayers who will be required to comply with the mandate from this date. The third group of taxpayers, comprising of 3,897 taxpayers who are listed in the annex of the Resolution, is due to comply from 1st October 2022 and all indications suggest that the roll-out of the Bolivian e-invoicing mandate is on schedule.

11.12.21

  • Información de la normativa
E-invoicing with larger taxpayers

Resolution RND 10210000012 cites 171 large taxpayers (known also as PRICOS) which are required to adhere to the new e-invoicing mandate in Bolivia. The 171 larger taxpayers who must adapt their Billing Implementation Systems can now issue Digital Tax Documents through the assigned online billing modality as of 1st December 2021.
They will be required to issues e-invoices from this date.
Resolution 102100000019 contains a second group of taxpayers that must start abiding by the new e-invoicing rules by 1 April 2022, showing Bolivia is intending to implement its e-invoicing regime in a phased approach.

10.06.21

  • Información de la normativa
Updated billing regime from December 2021

The Bolivian Tax Authorities (BTA) were making some advances in the e-invoicing landscape- however, their progress was curbed due to the Covid 19 pandemic.  

On 11 August 2021, the BTA issued Resolution Number 102100000011, with an effective date of 1st December 2021. This overturns the current billing regime provided by Resolution Number 10-0021-16. Taxpayers will therefore need to refer to this new resolution to see if this affects their billing process.  

The BTA have also issued Resolution Number 102100000012, which states that certain taxpayers: 

  • Must adapt and implement their billing systems so that from 1 December 2021, these issue Digital Tax Documents through online billing modalities; 
  • Taxpayers who use the Virtual Office billing modality and have not been classified for the use of these online building modalities, must use the Online Web Portal billing modality from 1 December 2021.

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