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)
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