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Bolivia: Deadline to implement online billing modalities for eighth, ninth, and tenth groups of taxpayers

Guidance concerning implementation of online billing modalities for eighth, ninth, and tenth group of taxpayers

January 11, 2024

The tax authority (Servicio de Impuestos Nacionales) on 9 January 2024 issued guidance concerning the implementation of online billing modalities for the eighth, ninth, and tenth group of taxpayers.

  • Under RND No. 102400000003, the “eighth group of taxpayers” must adapt and implement their computer billing systems and as of 1 October 2024, must issue digital tax documents through the assigned online billing modality. Read a January 2024 report (Spanish) [PDF 660 KB] prepared by the KPMG member firm in Bolivia
  • Under RND No. 102400000004, the “ninth group of taxpayers” must adapt and implement their computer billing systems and as of 1 December 2024, must issue digital tax documents through the assigned online billing modality. Read a January 2024 report (Spanish) [PDF 620 KB prepared by the KPMG member firm in Bolivia
  • Under RND No. 102400000005, the “tenth group of taxpayers” must adapt and implement their computer billing systems and as of 1 February 2025, must issue digital tax documents through the assigned online billing modality. Read a January 2024 report (Spanish) [PDF 214 KB prepared by the KPMG member firm in Bolivia

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