Bolivia: “Fifth group of taxpayers” to implement online billing modality
Certain taxpayers must implement computer billing systems and issue digital tax documents
Certain taxpayers must implement computer billing systems and issue digital tax documents
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000019 (27 June 2023)—providing that certain taxpayers must adapt and implement their computer billing systems and as of 1 August 2023, must issue digital tax documents through the assigned online billing modality.
The taxpayers are identified in the annex to the resolution.
Read a June 2023 report (Spanish) [PDF 344 KB] prepared by the KPMG member firm in Bolivia
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