Bolivia
BOBolivia's national tax service (SIN) runs a Sistema de Facturación in which VAT taxpayers are assigned an invoicing modality, increasingly an online one where each fiscal document is sent to the SIN in XML; the system is national and not linked to Peppol.
Guide reviewed .
Invoicing and electronic documents
Sistema de Facturación (online modalities)
The invoicing framework regulated by RND 102100000011 of 11 August 2021. Its online modalities are Facturación Electrónica en Línea (documents signed with a digital signature through an authorised own or provider system), Facturación Computarizada en Línea, and Facturación Portal Web en Línea (a SIN-provided portal). Manual, prevalorada and the transitional computarizada SFV modalities also exist. Bolivia does not use Peppol.
Fiscal documents generated and sent in XML according to the SIN technical annex · Official source: SIN · RND 102100000011, Sistema de Facturación (11 August 2021)
SIAT
The SIN's online tax administration system, reached from its website. Taxpayers check their assigned invoicing modality through it.
SIN web services and applications · Official source: SIN · RND 102100000012, taxpayers that must use an online invoicing modality
In Bolivia the SIN assigns each taxpayer an invoicing modality, and the taxpayer can look it up in SIAT. Own or provider invoicing systems must be authorised by the SIN and follow its technical annex; see RND 102100000011. Bolivia has no Peppol Authority, and a Peppol document does not replace the SIN fiscal document.
Late 2026 brings a technical change. Systems must move to the Ley 1733 annex (version 3), which shows VAT separately on invoices; see the SIN's press release. Group designations have also changed during 2026, so confirm a taxpayer's current modality with the SIN.
Legal guide
B2B and B2C · VAT invoices
Mandatory for designated groupsArticle 10 of RND 102100000011 lets the SIN set by resolution which taxpayers must use an online modality. The first group had to issue digital fiscal documents from 1 December 2021, and users of the former Oficina Virtual moved to Portal Web en Línea on that date.
Official source: SIN · RND 102100000012, taxpayers that must use an online invoicing modalityGroups 9 to 12
Former group designations repealedRND 102600000038 of 30 September 2026 repeals the four 2024 group-designation resolutions and their amendments. Its operative paragraph II provides for periodic SIN assignment of an online modality to VAT taxpayers that had not implemented one at publication. It sets no universal replacement date. Check the taxpayer's current SIN assignment rather than treating the old 1 October deadline as still operative.
Official source: SIN · original RND 102600000038, 30 September 2026, repeal of group designationsInvoicing system changes · Ley 1733
Testing until 16 November 2026Ley 1733 of 27 May 2026 requires VAT to be shown separately on the sales invoice (IVA Transparente). That provision takes effect on the first day of the month after its regulatory supreme decree is published. RND 102600000034 requires owners of own or provider invoicing systems to meet the new technical annex for pilot testing and authorisation from 1 October to 16 November 2026. Until a new RND takes effect, RND 102100000011 remains fully in force.
Official source: SIN · RND 102600000034, adjustments to the invoicing system
Timeline
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Sistema de Facturación regulated
RND 102100000011 set out the invoicing modalities, including the online ones.
Official source: SIN · RND 102100000011, Sistema de Facturación (11 August 2021) -
First group online
The first designated taxpayers start issuing digital fiscal documents in their assigned online modality.
Official source: SIN · RND 102100000012, taxpayers that must use an online invoicing modality -
Ley 1733 enacted
The law provides for VAT to be shown separately on invoices, effective after its regulatory decree.
Official source: SIN · Ley 1733 of 27 May 2026 -
Group 9–12 designations repealed
RND 102600000038 removes the four group-designation resolutions and provides for periodic assignment of online invoicing modalities by the SIN.
Official source: SIN · original RND 102600000038, 30 September 2026, repeal of group designations -
Final technical annex published
The SIN published the final version of the Ley 1733 technical annex, with XML and XSD files; system owners have 30 days from requesting the “Actualización V3” to complete testing.
Official source: SIN · press release on the final technical annex (22 October 2026) - Upcoming at review
Pilot testing window closes (announced)
End of the period for testing and authorisation against the Ley 1733 technical annex.
Official source: SIN · RND 102600000034, adjustments to the invoicing system
Peppol in Bolivia
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.