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TOOLS · Tracker

E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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Bolivia e-invoicing

Americas · Clearance (SIAT validation)

Online invoicing has rolled out by taxpayer group since December 2021 (RND 102100000012/013), reaching group 7 in July 2024. The last designated groups – 9 to 12 – had their transition extended to 30 Sep 2026 by RND 102600000007; from 1 Oct 2026 they must issue only through their assigned online modality.

Live now

Applies to

B2B, B2C, B2G

October 1, 2026

Next phase deadline

Groups 9–12 online-only from 1 Oct 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 – groups 9–12 go online-only 1 Oct 2026

Smaller taxpayers sit in groups 9–12 (RNDs 102400000004, -05, -12 and -25). Your transition window closes 30 Sep 2026: from 1 Oct 2026 you must issue exclusively through your assigned online modality – the SIN's free Portal Web en Línea covers low-volume issuers. Check your designation on the SIAT portal if unsure.

In scope – you are almost certainly in an earlier group

Larger taxpayers were designated in groups 1–8 (December 2021 to July 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 – mixed paper/online issuing ends as the rollout closes.

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, most recently group 7 under RND 102400000002 (July 2024).

Done

1 October 2026

Groups 9–12 – remaining designated taxpayers

RND 102600000007 extended the transition to 30 Sep 2026; from 1 Oct these groups (designated by the 2024 RNDs -04, -05, -12 and -25) must issue only via their assigned online modality.

Next

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 are moved onto online invoicing group by group, by SIN resolution. 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.

Penalties & grace period

General Código Tributario sanctions – the RNDs setting the group deadlines do not carry their own penalty scale. From each group's date the SIN requires issuing exclusively through the assigned online modality.

Latest e-invoicing coverage – Bolivia

News, guides and rulings tagged for this country.

Read the full Bolivia guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

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