Bolivia: Online billing modality for “fourth group of taxpayers” postponed

RND No. 102300000016 (18 May 2023)

RND No. 102300000016 (18 May 2023)

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000016 (18 May 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
  • That 1 April 2023 date was previously postponed to 1 June 2023. Read TaxNewsFlash
  • The fourth group of taxpayers may now issue fiscal documents through the assigned online billing modality, as well as through the previously used SFV computerized or manual billing modality, until 31 July 2023.
  • These taxpayers must issue fiscal documents only through the assigned online billing modality as of 1 August 2023.

Read a May 2023 report (Spanish) [PDF 363 KB] prepared by the KPMG member firm in Bolivia



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