Bolivia: Modifications to billing system

Guidance providing the modifications to the billing system

Guidance providing the modifications to the billing system

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000034 (1 December 2023)—providing the following modifications to the billing system:

  • Incorporate as the second paragraph of paragraph II of Article 38 of RND N°102100000011, the following: “Likewise, in the event of erroneous cancellation of Fiscal Documents, the VAT Taxable Person through their Computerized Billing System or the option enabled in the Online Web Portal modality, as appropriate according to the billing modality used, may reverse the cancellation only once and change the status of a Tax Document to ‘VALID’ until the date indicated in the preceding paragraph. Reverted tax documents cannot be annulled.”
  • Incorporate as Paragraph VI of Article 38 of RND N°102100000011, the following: "SAW. The invoices issued, which within the framework of Paragraph I of Article 2 of Supreme Decree No. 708 of November 24, 2010, had been used as support for the interdepartmental or interprovincial transfer of nationalized merchandise, may not be annulled.”
  • Establish that, to incorporate the function of reversing cancelled invoices, VAT taxpayers in their capacity as owner or provider of the computerized billing system, must update their authorization.

Read a December 2023 report (Spanish) [PDF 968 KB] prepared by the KPMG member firm in Bolivia


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