Resolution on e-invoicing, 6 types of invoicing mechanisms, effective December 1, 2021

Bolivia is proceeding with mandatory e-invoicing for certain businesses. The country’s authorities had halted their plan to introduce e-invoicing due to the disruption of the Covid pandemic. At the time, Bolivia’s tax authority did specify a date at which e-invoicing would resume. However, most analysts had expected the plan would eventually continue.

Resolution allows taxpayers to use any of the following 6 types of invoicing mechanisms for VAT compliance:

• manual invoicing (facturación manual)
• pre-valued invoicing (facturación prevalorada)
• computerized SFV invoicing (facturación computarizada SFV)
• online electronic invoicing (facturación electrónica en línea)
• online computerized invoicing (facturación computarizada en línea)
• online web portal invoicing (facturación portal web en línea)

Source:

• vatglobal.com
• Resolution (No. 102100000011 (in Spanish)

---

---