Bolivia currently uses a post-clearance CTC model, centered around the mandatory infrastructure SIAT, to comply with the Directory RND No. 102100000011 published on 12 August 2021 by SIN.   Since 1 December 2021, Bolivia has mandated electronic invoicing for the country’s largest taxpayers (GRACO) and main taxpayers (PRICO) with a total of 171 companies in the scope.   According to the tax administration, all taxpayers registered for value-added tax will be added to comply with the e-invoicing mandate over a period of three years. Only businesses covered by the simplified tax regime are exempt.   The companies that are required...