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Bolivia e-invoicing
Americas · Clearance (SIAT validation)
Last updated October 15, 2026
Online invoicing has rolled out by taxpayer group since December 2021 (RND 102100000012/013), with the eighth group designated by RND 102400000003 in January 2024. The last designated groups – 9 to 12 – had their transition extended to 30 Sep 2026 by RND 102600000007 and were due to issue online-only from 1 Oct 2026, but RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that designated them, so that fixed deadline no longer stands. Separately, RND 102600000034 requires taxpayers using their own or a vendor's billing software to complete pilot testing and request authorisation between 1 Oct and 16 Nov 2026.
Live now
Applies to
B2B, B2C, B2G
November 16, 2026
Next phase deadline
Pilot and system authorisation to 16 Nov 2026
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Bolivia – a company, branch, or fixed establishment there?
Not in scope for Bolivia
With no establishment and no NIT, Bolivia's invoicing system does not reach you – sales into the country are handled through import documentation on the buyer's side. Revisit if you set up locally.
NIT-registered – your group designation decides
Bolivia does not offer a non-resident registration without local presence as a rule – if you hold an NIT, you are a Bolivian taxpayer and the group designations apply to you like anyone else. Check which RND names you and your assigned modality with the SIN before assuming you are outside the system.
In scope – your group 9–12 deadline was withdrawn
Smaller taxpayers were designated in groups 9–12 by RND 102400000004, -05, -12 and -25, with a transition window to 30 Sep 2026 and online-only issuing from 1 Oct 2026. Those four resolutions were abrogated by RND 102600000038 of 30 September 2026, so that fixed deadline no longer stands. Reported but not yet verified against the resolution text: the SIN will instead assign a modality individually to VAT taxpayers that had not implemented one. Treat online invoicing as deferred rather than cancelled – check your designation and assigned modality on the SIAT portal, and note that the SIN's free Portal Web en Línea covers low-volume issuers.
In scope – you are almost certainly in an earlier group
Larger taxpayers were designated in groups 1–8 between December 2021 and January 2024, so online invoicing through your assigned SIAT modality should already be routine. Check which RND designated you and that every branch and system issues through it. Your own obligation is unaffected by the withdrawal of the group 9–12 deadlines on 30 September 2026.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 December 2021
Group 1 – largest taxpayers
Online invoicing began with RND 102100000012/013 under the Sistema de Facturación framework (RND 102100000011).
Done
2022 – 2024
Groups 2–8
Successive RNDs moved the middle taxpayer groups onto the online modalities – the seventh under RND 102400000002 and the eighth under RND 102400000003, both designated in January 2024. Neither was among the resolutions abrogated in September 2026, so these groups remain obliged.
Done
30 September 2026
Group 9–12 deadlines withdrawn
RND 102600000038, dated and published 30 September 2026, abrogated RND 102400000004, 102400000005, 102400000012 and 102400000025 – the four resolutions that had designated the ninth to twelfth taxpayer groups. Those groups were due to issue fiscal documents only through their assigned online modality from 1 October 2026 under RND 102600000007, so that fixed deadline no longer stands. Reported but not yet verified against the resolution text: the SIN will instead assign a modality individually to VAT taxpayers that had not implemented one.
Done
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (SIAT validation)
Formats
National XML via SIAT (three online modalities)
Region
Americas
STATUS
Live now
Scope
Taxpayers were moved onto online invoicing group by group, by SIN resolution, until RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that had designated the ninth to twelfth groups. Each designated taxpayer issues through an assigned modality – Electrónico en Línea, Computarizado en Línea or Portal Web en Línea – with XML validated against SIN schemas, a daily CUFD code and a QR on the printed copy. Reported but not yet verified against the resolution text: the SIN will instead assign a modality individually to VAT taxpayers that had not implemented one.
Penalties & grace period
General Código Tributario sanctions – the RNDs setting the group deadlines did not carry their own penalty scale, and the four that designated groups 9 to 12 were abrogated on 30 September 2026. Taxpayers already designated in groups 1 to 8 must still issue exclusively through their assigned online modality.
Sources
Official sources checked on 21 September 2026; RND 102600000038 added 15 October 2026:
- SIN – Online invoicing deadline for groups 9–12 extended to 30 Sep 2026, RND 102600000007 (Mar 2026)
- SIN – RND 102600000007 (PDF): names the four 2024 RNDs that classified groups 9–12 and extends their transition to 30 Sep 2026
- SIN – RND 102600000034, adjustments to the invoicing system / Ley 1733 (1 Sep 2026, PDF)
- SIN – RND 2026 register: RND 102600000038 of 30 Sep 2026 abrogates RND 102400000004, 102400000005, 102400000012 and 102400000025
Frequently asked questions
What is the e-invoicing mandate in Bolivia?
Online invoicing has rolled out by taxpayer group since December 2021 (RND 102100000012/013), with the eighth group designated by RND 102400000003 in January 2024. The last designated groups – 9 to 12 – had their transition extended to 30 Sep 2026 by RND 102600000007 and were due to issue online-only from 1 Oct 2026, but RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that designated them, so that fixed deadline no longer stands. Separately, RND 102600000034 requires taxpayers using their own or a vendor's billing software to complete pilot testing and request authorisation between 1 Oct and 16 Nov 2026.
When does e-invoicing become mandatory in Bolivia?
Status: Live now. Next key date: Pilot and system authorisation to 16 Nov 2026 (November 16, 2026).
Who has to comply with e-invoicing in Bolivia?
Taxpayers were moved onto online invoicing group by group, by SIN resolution, until RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that had designated the ninth to twelfth groups. Each designated taxpayer issues through an assigned modality – Electrónico en Línea, Computarizado en Línea or Portal Web en Línea – with XML validated against SIN schemas, a daily CUFD code and a QR on the printed copy. Reported but not yet verified against the resolution text: the SIN will instead assign a modality individually to VAT taxpayers that had not implemented one.
Which e-invoice format is required in Bolivia?
National XML via SIAT (three online modalities). Model: Clearance (SIAT validation).
What are the penalties for non-compliance in Bolivia?
General Código Tributario sanctions – the RNDs setting the group deadlines did not carry their own penalty scale, and the four that designated groups 9 to 12 were abrogated on 30 September 2026. Taxpayers already designated in groups 1 to 8 must still issue exclusively through their assigned online modality.
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