Regulatory updates - Bolivia

Bolivia’s National Tax Service (SIN) has issued Normative Resolution No. 102600000006, which establishes new requirements for the internal, interprovincial, and interdepartmental transport of goods acquired in the domestic market when they are presented at Customs/Tax Inspection Points adjacent to border areas.

The resolution aims to strengthen control, verification, and inspection mechanisms by ensuring that goods transported within Bolivia are supported by purchase invoices that are verifiable and registered in the Tax Administration’s database.

To avoid confiscation/seizure of goods during control operations, the purchase invoices presented as supporting documentation must be issued exclusively through one of the following Online Invoicing modalities:

• Electronic Online Invoicing
• Computerized Online Invoicing
• Web Portal Online Invoicing

These invoices must be duly registered in the SIN database.

This requirement applies specifically when invoices are presented at the border-adjacent inspection points, as support for the transport of domestically purchased goods.

The Board of Directors’ Normative Resolution enters into force on May 4, 2026.

On September 11, 2025, SIN published a new resolution No. 102500000036 extending the deadline for issuing electronic tax documents through the online invoicing modality for the taxpayers in groups 9, 10, 11, and 12.

The deadline for compliance has been extended from October 1, 2025, to April 1, 2026. The new resolution affects 27,973 taxpayers listed in the original resolutions:

• RND No. 102400000004
• RND No. 102400000005
• RND No. 102400000012
• RND No. 102400000025

Until March 31, 2026, taxpayers listed above are allowed to issue electronic tax documents through the online billing modality and/or computerized billing SFV (temporary billing method) or the manual system (pre-printed invoices) used in the past.

Taxpayers in groups 9-12 can check their assigned invoicing modality via the “Consulta Modalidad Destino” link or by reviewing the taxpayer list in the relevant resolutions.

The Bolivian National Tax Service has revised the deadlines by which taxpayers in the 9th, 10th, 11th and 12th groups must issue tax documents through the assigned online billing modality. The revised deadlines follow the publication of Resolution No. 102500000008, 102500000009 and 102500000010.

The initial deadline to comply with the obligations was March 1, 2025, but it is now postponed to October 1, 2025.

Concerned taxpayers may consult the National Tax Service’s dedicated website for more information.