Bolivia: Certain taxpayers to implement online billing modality
Certain taxpayers must adapt and implement their computer billing systems and must issue digital tax documents through the assigned online billing mod
Certain taxpayers must adapt and implement their computer billing systems
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102400000002 (5 January 2024)—providing that certain taxpayers must adapt and implement their computer billing systems in accordance with the provisions of RND No. 102100000011, and as of 1 July 2024, must issue digital tax documents through the assigned online billing modality. The taxpayers are identified in the annex to the guidance.
Taxpayers who are authorized to use the SFV computerized modality and as of 5 January 2024 are in “inactive” status in the National Taxpayer Registry will be automatically temporarily assigned the modality of online web portal billing for a period of three months if/when they are activated, and during that period they must migrate to an electronic or computerized online billing modality in accordance with the provisions of RND No. 102100000011.
Read a January 2024 report (Spanish) [PDF 364 KB] prepared by the KPMG member firm in Bolivia
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