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Bolivia e-Invoicing

Updated 17 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Bolivia requires e-invoicing for B2B, B2G and B2C since December 2021, using a post-clearance model via the SIAT system with local XML. The rollout is phased by taxpayer group: Groups 1-8 are enforced, while Groups 9-12 must issue from October 2026.

Bolivia e-Invoicing Overview

B2B
mandatory
since 1 December 2021
Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.
B2G
mandatory
since 1 December 2021
Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.
B2C
mandatory
since 1 December 2021
Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.
Next deadline1 October 2026 · Groups 9-12 Mandatory (revised effective date)

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Implementation Timeline(12 events)

Key mandate dates. Select a date for detail, or show all updates below.

Online Invoicing System framework established
11 August 2021
All
Procedures for the Sistema de Facturación en Línea (SFL) established by RND Nº 102100000011 (11 August 2021), governing the phased mandatory rollout of e-invoicing modalities.
Group 1 Mandatory
1 December 2021
All
Mandatory for Group 1 taxpayers under SIAT online invoicing .
Group 2 Mandatory
1 August 2022
All
Mandatory for Group 2 taxpayers.
Group 3 Mandatory
1 April 2023
All
Mandatory for Group 3 taxpayers.
Groups 9-12 originally scheduled
1 January 2024
All
Original obligations for Groups 9, 10, 11, and 12 set by RND 102400000004 , RND 102400000005 , RND 102400000012 , and RND 102400000025. Deadlines subsequently extended to 1 April 2026 by RND Nº 102500000036 (11 September 2025) and again to 1 October 2026 by RND Nº 102600000007.
Group 4 Mandatory
1 February 2024
All
Mandatory for Group 4 taxpayers.
Group 5 Mandatory
1 March 2024
All
Mandatory for Group 5 taxpayers.
Group 6 Mandatory
1 April 2024
All
Mandatory for Group 6 taxpayers.
Group 7 Mandatory
1 July 2024
All
Mandatory for Group 7 taxpayers.
Group 8 Mandatory
1 October 2024
All
Mandatory for Group 8 taxpayers.
SIN extends Groups 9-12 deadline via Resolution 102600000007
25 March 2026
All
Servicio de Impuestos Nacionales (SIN) issued Resolución Normativa de Directorio Nº 102600000007 on 25 March 2026, extending the implementation deadline for online invoicing to 30 September 2026 for taxpayers in Groups 9, 10, 11, and 12 previously covered by RND 102400000004 , RND 102400000005 , RND 102400000012 , and RND 102400000025. From 1 October 2026, affected taxpayers must issue fiscal documents exclusively through the assigned online invoicing modality.
Groups 9-12 Mandatory (revised effective date)
1 October 2026
All
Effective date for mandatory online invoicing for Groups 9, 10, 11, and 12 taxpayers under RND Nº 102600000007 . From this date, affected taxpayers must issue fiscal documents exclusively through the assigned online invoicing modality.

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Compliance Regime

CTC Model
Real-time reporting
Post-clearance / online validation model administered by Servicio de Impuestos Nacionales (SIN) through the Sistema de Facturación (SIAT) . Taxpayers must use an authorised Billing Information System (Sistema Informático de Facturación) to generate XML invoices, sign them with an electronic or digital signature (XMLDSig for electronic invoicing), validate against the SIN XSD schema, compress in Gzip and submit with a SHA-256 hash for registration and validation on SIN database servers.
Network
Real-time reporting
Standards
XMLDSig, XSD validation, SHA-256 hashing, Gzip compression

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

Local XML (SIAT)

Penalties

Failure to issue invoices
Failure to issue invoices, fiscal notes, or equivalent documents constitutes a tax contravention sanctioned under Articles 164 and 170 of the Bolivian Tax Code. Sanctions include monetary fines and potential establishment closure per RND 10-0033-16 (Classification of Sanctions) .
Non-compliance with online invoicing modality
Taxpayers in mandatory groups who fail to issue fiscal documents through the assigned online invoicing modality from the effective date are subject to sanctions under RND 10-0012-04 on Tax Contraventions .

Official Sources

  • siatinfo.impuestos.gob.boOfficial site
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Related Countries

  • ArgentinaMandatory
  • BrazilMandatory
  • ChileMandatory
  • ColombiaMandatory

Frequently asked questions about e-Invoicing in Bolivia

Yes, e-Invoicing is mandatory in Bolivia for B2B (since 2021-12) and B2G (since 2021-12) transactions.

B2B e-Invoicing in Bolivia is mandatory since 2021-12. Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.

B2G e-Invoicing in Bolivia is mandatory since 2021-12. Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.

Bolivia supports the following e-Invoice formats: Local XML (SIAT).

Bolivia uses the following e-Invoicing standards: XMLDSig, XSD validation, SHA-256 hashing, Gzip compression.

Post-clearance / online validation model administered by Servicio de Impuestos Nacionales (SIN) through the Sistema de Facturación (SIAT) . Taxpayers must use an authorised Billing Information System (Sistema Informático de Facturación) to generate XML invoices, sign them with an electronic or digital signature (XMLDSig for electronic invoicing), validate against the SIN XSD schema, compress in Gzip and submit with a SHA-256 hash for registration and validation on SIN database servers.

Bolivia has penalties for e-Invoicing non-compliance. Failure to issue invoices: Failure to issue invoices, fiscal notes, or equivalent documents constitutes a tax contravention sanctioned under Articles 164 and 170 of the Bolivian Tax Code. Sanctions include monetary fines and potential establishment closure per RND 10-0033-16 (Classification of Sanctions) . Non-compliance with online invoicing modality: Taxpayers in mandatory groups who fail to issue fiscal documents through the assigned online invoicing modality from the effective date are subject to sanctions under RND 10-0012-04 on Tax Contraventions .

The next e-Invoicing deadline in Bolivia is 1 October 2026: Groups 9-12 Mandatory (revised effective date). Effective date for mandatory online invoicing for Groups 9, 10, 11, and 12 taxpayers under RND Nº 102600000007. From this date, affected taxpayers mus

B2C e-Invoicing in Bolivia is mandatory since 2021-12. Mandatory post-clearance model via SIAT, phased rollout by taxpayer groups. Groups 1-8 already enforced; Groups 9-12 deadline extended to 30 September 2026 with mandatory issuance from 1 October 2026.