As previously mentioned, Bolivia is in the process of implementing electronic invoicing among all taxpayers. Nevertheless, adhering to the e-invoicing regime is carried out in phases.

As per the new Resolution N 102200000010 published on 18 May 2022 by SIN (sp. Servicio de Impuestos Nacionales), selected taxpayers in group number 3 will have to adapt their billing systems to start issuing i…