Simplifying electronic invoicing in Bolivia

This article was last updated on March 27, 2026, to reflect the latest postponement of the deadline for the rollout to Taxpayer Groups 9-12.

Bolivia's journey towards a streamlined financial landscape continues with the implementation of electronic invoicing. Discover the progress, legal framework, and benefits for businesses in this evolving digital transformation.

As part of its ongoing efforts to streamline financial processes and enhance tax compliance, Bolivia implemented an electronic invoicing (e-invoicing) model in 2019. With a history of previous attempts at establishing a mandatory system, the National Tax Service (Servicio de Impuestos Nacionales, or SIN for short) has been working to overcome infrastructure challenges and create a more efficient invoicing environment.

Let’s take a look at the South American country’s progress so far.

Legal background

Bolivia's e-invoicing journey began in 2007 with the introduction of the New Invoicing System (NSF-07) through resolution RND 10-0016-07.

Over the years, several modifications were made, leading to the implementation of the final Virtual Invoicing System (SFV) on January 1, 2016. The legal basis for e-invoicing can be found in the country’s Normative Resolution of the Board of Directors (Resolución Normativa de Directorio) RND No. 101800000026 from November 20, 2018.

Bolivia’s electronic invoicing mandate

Like many other countries, Bolivia has introduced mandatory e-invoicing regulations in stages, beginning several years ago with Resolutions RND No. 10210000012 and No. 1021000017, which mandated large taxpayers (known locally as PRICOS) and others explicitly mentioned in the resolutions to comply, starting on December 1, 2021.

Since then, numerous other taxpayer groups have been mandated in phases. Some of the initially announced dates were ultimately postponed, even at the very last minute.

Currently, taxpayer groups 9 through 12 have a deadline of October 1, 2026 (most recently again postponed from the previous deadline of April 1, 2026, via RND No. 102600000007). All previous groups have already passed their compliance deadlines.

SIN has created an online resource that asks for a taxpayer’s identification number (Número de Identificación Tributaria, or NIT) to help them identify which e-invoicing group they belong to.

The technical details

E-invoicing formats

The e-invoicing format in Bolivia follows XML 1.0 UTF-8 standards. Each document type varies based on the economic sector, and the format can be validated using XSD schema files provided by the National Tax Service (SIN).

The system covers a wide range of document types, including standard invoices, credit-debit notes, fiscal notes, and more.

Certification process

To ensure compliance, mandated taxpayers undergo a mandatory certification process in a test environment. This process enables testing, adjustments, and error corrections before obtaining a certificate of successful testing. Once certified, taxpayers can use the production environment by obtaining unique system initialization codes (CUIS) and daily invoicing codes (CUFD).

Digital certificate and signature

Electronic tax documents must be electronically signed using digital certificates issued by the Agency for the Development of the Information Society in Bolivia (Agencia para el Desarrollo de la Sociedad de la Información en Bolivia or ADSIB). This digital signature ensures the integrity and authenticity of the documents.

Validation and exchange

Online validation of documents is carried out with the National Tax Service (SIN).

Taxpayers request a unique daily invoice code (CUFD) and generate documents in XML format with a digital signature. These documents are sent to SIN to obtain receipt codes. The use of a graphical representation, including a mandatory QR code, facilitates the exchange of documents between taxpayers. Companies receiving electronic tax documents can automatically validate them on the SIN platform, ensuring their tax validity.

What mandatory e-invoicing means for Bolivian businesses

Bolivia’s implementation of e-invoicing mandates creates numerous benefits for both taxpayers and the tax authority.

For the tax authority, increased visibility of tax submissions and tax claims is a great benefit of mandatory electronic invoicing. Around the globe, billions are lost each year through fraudulent VAT claims - a decreasing number since the introduction of mandatory e-invoicing regulations.

And what about the benefits for businesses? E-invoicing helps streamline financial processes. With the right automated and digital solutions in place, businesses can reduce their manual financial supply-chain tasks and enjoy automated workflows, structured data, and cash flow insights at their fingertips.

Overall, electronic invoicing transitions countries towards more digitalised ways of working, which creates more efficiency for all involved. Understanding the requirements and embracing e-invoicing solutions will enable businesses to comply with the regulations and unlock the advantages of this digital transformation.

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