Bolivia IVA Transparente e-invoicing changes 2026

Sept 2026: New technical specifications will require VAT to be separated from the net invoice price.

System testing and authorisation starting in October 2026

Bolivia’s National Tax Service (Servicio de Impuestos Nacionales – SIN) has launched a public consultation on a new version of its electronic invoicing system to implement the country’s IVA Transparente reforms.

The consultation follows Law No. 1733 of 2026, which changes how Bolivia’s 13% VAT is presented and calculated on invoices.

Under the new regime, the VAT amount will be explicitly separated from the net transaction price rather than being incorporated within the final sales price.

SIN has now started building the technical infrastructure needed to support the change.

Draft new e-invoicing specifications

Resolution RND 102600000034 of 1 September 2026 made Version 0.0 of the new Technical Annex available for consultation.

Taxpayers, businesses, IT professionals and developers of proprietary and third-party invoicing systems may submit technical comments, questions and proposals until 21 September 2026.

This is more than a change to the visual presentation of invoices.

The proposed technical framework covers changes to:

• invoice information and data structures;
• digital fiscal documents;
• XML and XSD formats;
• validation rules;
• SOAP web services;
• invoice issuance, transmission and cancellation;
• system connection and deployment requirements;
• authorisation and renewal of invoicing systems; and
• special cases and version management.

SIN says the specifications are intended to enable invoicing systems to issue, transmit and validate fiscal documents while separately identifying the VAT amount and net value of the transaction.

Pilot testing and authorisation October–November 2026

Following the consultation, SIN will consolidate the technical feedback and finalise the specifications for the new invoicing system.

Businesses operating their own invoicing systems and third-party software providers will then be able to adapt and test their solutions against the new requirements.

The system authorisation process is scheduled from 1 October until 16 November 2026.

SIN already operates an authorisation process for proprietary and third-party electronic invoicing systems, including technical, functionality, pilot and load testing before systems can interact with the tax authority for the issuance of digital invoices.

What is Bolivia’s IVA Transparente reform?

Bolivia has traditionally applied its 13% VAT within the final selling price, rather than adding VAT separately to a net price.

This produces an effective VAT burden of approximately 14.94% when expressed against the VAT-exclusive value.

The IVA Transparente reform changes this approach.

Invoices will instead identify separately:

Net transaction value + 13% VAT = gross invoice value

The government argues that explicitly identifying VAT will make the tax easier for businesses and consumers to understand, simplify accounting and reduce errors in VAT calculations.

The new electronic invoicing specifications are being developed to implement this change technically.

Existing Bolivia SFE rules continue

The new requirements are not yet in force.

Until SIN issues a final Resolution implementing the new technical framework, Bolivia’s existing Sistema de Facturación rules under RND 102100000011 of 2021 remain applicable.

This means businesses should continue to comply with their currently assigned invoicing modality while preparing for the forthcoming IVA Transparente changes.

The existing system includes three principal online invoicing methods:

• Electronic Invoicing Online – Facturación Electrónica en Línea
• Computerised Invoicing Online – Facturación Computarizada en Línea
• Web Portal Online – Portal Web en Línea

Electronic and Computerised Online systems use digital XML fiscal documents transmitted to SIN. Electronic Online additionally uses XML digital signatures.

Bolivia SFE rollout continues

Bolivia has progressively expanded mandatory online invoicing to additional groups of taxpayers since the SFE framework was introduced in 2021.

In March 2026, SIN granted another extension to taxpayers belonging to the 9th, 10th, 11th and 12th groups.

These taxpayers are currently required to move exclusively to their assigned online invoicing modality from 1 October 2026.

They may be assigned Electronic Online, Computerised Online or Web Portal Online invoicing.

The extension was intended to give affected businesses additional time to complete the technical and operational changes to their invoicing systems.

The current rollout timetable therefore remains separate from the development of the new IVA Transparente technical specifications.

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