Bolivia: Deadline to implement online invoicing modalities postponed for fourth, fifth, and sixth groups of taxpayers

Implementation of online invoicing modalities for certain taxpayers

Implementation of online invoicing modalities for certain taxpayers

Article Posted date 25 August 2023

The tax authority (Servicio de Impuestos Nacionales) issued guidance concerning the implementation of online invoicing modalities for the fourth, fifth, and sixth group of taxpayers.

  • The “fourth group of taxpayers” may issue tax documents until 31 January 2024 through the assigned online billing modality, or the SFV or manual computerized billing modality. As of 1 February 2024, taxpayers must issue tax documents only through the assigned online billing modality. Read an August 2023 report (Spanish) [PDF 2.8 MB] prepared by the KPMG member firm in Bolivia
  • The “fifth group of taxpayers” may issue tax documents until 29 February 2024 through the assigned online billing modality, or the SFV or manual computerized billing modality. As of 1 March 2024, taxpayers must issue tax documents only through the assigned online billing modality. Read an August 2023 report (Spanish) [PDF 2.8 MB] prepared by the KPMG member firm in Bolivia
  • The “sixth group of taxpayers” may issue tax documents until 31 March 2024 through the assigned online billing modality, or the SFV or manual computerized billing modality. As of 1 April 2024, taxpayers must issue tax documents only through the assigned online billing modality. Read an August 2023 report (Spanish) [PDF 2.8 MB] prepared by the KPMG member firm in Bolivia

 

 

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