Bolivia: Online billing modality for “fourth group of taxpayers”
Taxpayers must issue fiscal documents only through the assigned online billing modality as of 1 June 2023.
Taxpayers must issue fiscal documents only through the assigned online billing modality.
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000009 (17 March 2023)—providing that:
- The “fourth group of taxpayers” were to issue digital fiscal documents (Documentos Fiscales Digitales) through the assigned online billing modality beginning 1 April 2023. Read TaxNewsFlash
- The fourth group of taxpayers may issue fiscal documents through the assigned online billing modality, as well as through the previously used SFV computerized or manual billing modality, until 31 May 2023.
- These taxpayers must issue fiscal documents only through the assigned online billing modality as of 1 June 2023.
Read a March 2023 report (Spanish) [PDF 346 KB] prepared by the KPMG member firm in Bolivia
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