Deadline Extension Announced by SIN
The Bolivian National Tax Service (Servicio de Impuestos Nacionales - SIN) has announced an extension for specific taxpayer groups to comply with the country's mandatory e-invoicing regime. The new deadline for implementation is set for March 31, 2026. This decision was formalized through Resolution RND 102500000036, which was published in the Official Gazette on September 11, 2025, and took immediate effect.
The extension primarily impacts taxpayers categorized into groups 9, 10, 11, and 12, who were initially expected to adopt the electronic invoicing system by September 30, 2025, or October 1, 2025, depending on the source. Approximately 27,973 taxpayers are affected by this postponement, granting them additional time to transition to the digital invoicing system.
Bolivia's Virtual Invoicing System (SFV)
Bolivia's electronic invoicing framework is known as the Virtual Invoicing System (Sistema de Facturación Virtual - SFV) or Sistema de Facturación Electrónica (SFE). The system, which began its gradual implementation in 2021, aims to digitalize invoicing processes, enhance tax transparency, and improve overall tax compliance within the country.
The SFV encompasses three primary invoicing modalities:
- Online Electronic Invoicing: Requires an electronic certificate for digital signatures.
- Online Computerized Invoicing: Requires credentials authorized by the SIN.
- Online Web Portal: Also requires credentials authorized by the SIN.
Taxpayers are assigned a specific modality by the SIN, or they may choose from available options to fulfill their obligations.
Context and Previous Postponements
The implementation of mandatory e-invoicing in Bolivia has been a phased process, with various taxpayer groups being incorporated since December 2021. This is not the first time deadlines have been adjusted; previous postponements have occurred, reflecting the complexities of transitioning to a nationwide digital system. The tax authority determines taxpayer groups based on criteria such as economic activity, billing volume, e-commerce engagement, and tax behavior.
The continuous adjustments underscore the challenges and ongoing efforts by the SIN to ensure a smooth and effective rollout of the e-invoicing mandate across all sectors of the Bolivian economy.
5 Comments
Fuerza
It's good that SIN is showing flexibility, but frequent postponements can actually make it harder for businesses to plan long-term and budget effectively for these mandatory changes.
Manolo Noriega
The extension provides much-needed relief for many affected groups, yet it also highlights the continued struggle some taxpayer categories face in understanding and adopting the new digital processes.
Fuerza
This extension will genuinely help many companies adapt properly without rush.
Ongania
This extra time will undoubtedly ease pressure on the affected groups, but the continuous adjustments raise legitimate questions about the overall stability and readiness of Bolivia's e-invoicing framework.
Fuerza
Acknowledging the complexity of such a national digital rollout, one has to wonder if the initial timelines were simply overly optimistic or if there's insufficient support provided for businesses to transition.