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

Guidance issued on online billing modality for “fifth group of taxpayers”

Guidance issued on online billing modality for “fifth group of taxpayers”

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000023 (28 July 2023)—providing that:

  • The “fifth group of taxpayers” were to issue digital fiscal documents (Documentos Fiscales Digitales) through the assigned online billing modality beginning 1 August 2023 (read TaxNewsFlash).
  • The fifth 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 30 September 2023.
  • These taxpayers must issue fiscal documents only through the assigned online billing modality as of 1 October 2023.

Read a July 2023 report (Spanish) [PDF 2.8 MB] prepared by the KPMG member firm in Bolivia

 

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