Electronic Invoicing System (SFE)

Resolution RND 101800000026 of the National Tax Service (SIN) in Bolivia regulates a new e-Invoicing system that comes into force as of 2019. This model will record invoices in the SIN securely in real time.

The model affects invoices, debit and credit notes and equivalent documents.

The system has the following invoicing modalities:

  • Manual and previously existed.
  • Web portal: directed to small businesses.
  • Computerized online: Desktop software allows the system to issue documents on a large scale under the modality of Online Computerized Invoicing (as indicated by the resolution).
  • Online electronics (similar to computerized mode but with digital signatures).

Implementation of the Electronic Invoicing System does away with the Purchase and Sales Book, as the Tax Administration will automatically generate the Purchase and Sales Registry, which can be checked and validated by the taxpayers.

Tax authority: 

Servicio de Impuestos Nacionales (SIN)

Mandatory status

SIN published on Feburary 4th, 2019, a note to inform about the postponement until "more or less August" of the implementation of the Electronic Invoicing System (SFE).

The dates were initially scheduled to begin the phased implementation by groups of taxpayers as of March 2019, but now we will have to wait for the new schedule.

Administrative transactions required

To sign the invoices, it is necessary to obtain a digital signature certificate, which must be acquired from the certifying entity (ADSIB).

e-Signature

Compulsory

Print format

The graphic representation must comply with the requirements set forth in Article 34 of the Normative Resolution of Directory No. 101800000026 and in Technical Annex I.

Format

All Electronic Tax Documents must be generated using the XML format version 1.0 UTF-8.

Fiscal control

A CUF (Unique Invoice Code) must be inserted in the invoice.

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