Bolivia: Guidance on correction of invoices in the registry of purchases and sales
RND N°102400000009 (8 March 2024)
RND N°102400000009 (8 March 2024)
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102400000009 (8 March 2024)—incorporating the definition of “control of invoices and observed fiscal notes” in RND No. 10-0032-16, corresponding to the specific control of differences identified in the registry of purchases and sales (RCV) that may be corrected through the “observed invoices correction and payment module” available in the SIAT Online option.
In addition, electronic payment slip 1024 is approved, available in the “correction and payment of observed invoices module” of the SIAT option, for the purposes of making voluntary payment based on the correction of invoices in the RCV.
Background
Article 4 of RND No. 10-0032-16 provides that when differences are found in fiscal documents reported in the RCV as a result of the verification of the information declared by the buyer and seller, they must be communicated through the tax mailbox so that appropriate payment may be made or the RCV and affidavit may be amended.
Read a March 2024 report (Spanish) [PDF 266 KB] prepared by the KPMG member firm in Bolivia
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