Bolivia: Taxpayers required to issue digital tax documents

Effective 1 April 2022, a second group of taxpayers will be required to issue digital tax documents via the online invoicing modality.

A second group of taxpayers will be required to issue digital tax documents.

The tax authority issued guidance (RND No. 10220000000) establishing that effective 1 April 2022, a second group of taxpayers will be required to issue digital tax documents via the online invoicing system.

In October 2021, the tax authority issued guidance (RND No. 102100000019) in an effort to facilitate the implementation of billing computer systems. Under the October 2021 guidance, the identified taxpayers could continue to issue documents via the previous electronic system or manually until 30 June 2022. Beginning 1 July 2022, these taxpayers are required to issue tax documents only through the assigned online billing process.

Read a March 2022 report (Spanish) [PDF 257 KB] prepared by the KPMG member firm in Bolivia

 

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