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. 


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



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.