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

 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.