The electronic invoice in Bolivia

The electronic invoice system in Bolivia is called the Virtual Invoicing System and it is composed of three invoicing modalities: electronic invoice online, computerized invoice online, and the web portal online. Currently, its adoption is voluntary, but the government will announce a mandatory adoption timeline for private companies in the following months.

Tax authority: 

Servicio de Impuestos Internos – SIN

Mandatory status

Currently the adoption of the electronic invoice is voluntary. The government will assign an invoicing modality to each taxpayer.

Administrative transactions required

Digital Signature (Electronic invoice online modality) Authorization credentials issued by the SIN (Computerized electronic invoice online and online webportal modalities).

e-Signature

Only mandatory for taxpayers using the electronic invoicing online modality.

Print format

The print format must include a QR code to enable the verification by a recipient and to include a legend with the text stating “this document is a visualization of a digital document issued in a modality of the invoice online.

Fiscal control

Invoices must include the Código Único de Facturación Diaria -CUFD issued daily by the SIN.

Format

Format XML

Storage

Issuers of invoices in the electronic invoice online and computerized electronic invoice online must archive the invoices guaranteeing their integrity.

¿Tienes dudas sobre?

Tenemos respuesta a tus preguntas
Ponte en contacto con los expertos del Observatorio Permanente.

Resources

E-Invoicing in Latin America
This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.