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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
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.
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.
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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.
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.
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