With the Directory RND No. 102100000011 aimed at regulating the electronic invoicing system, Bolivia is introducing post-clearance as the e-invoicing model within the country.   The Bolivian Tax Administration has already published a list of 171 large companies (GRACO) and main taxpayers (PRICO) that must comply with the new e-invoicing system by 1 December 2021.   Apart from the groups mentioned, the SIN will periodically assign other taxpayer groups to comply with the system, following the criteria listed by the new directory.   Unless selected by the Tax Administration, the rest of the taxpayers will not have to adhere to...