Bolivia: Online billing modality for “fourth group of taxpayers” further postponed
The fourth group of taxpayers may now issue fiscal documents through the assigned online billing modality until 30 September 2023.
“Fourth group of taxpayers” further postponed
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000022 (28 July 2023) and RND No. 102300000024 (1 August 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) and then to 1 August 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 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 regarding RND No. 102300000022
Read an August 2023 report (Spanish) [PDF 948 KB] prepared by the KPMG member firm in Bolivia regarding RND No. 102300000024
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