Bolivia IVA Transparente e-invoicing changes 2026

Oct 2026: Groups 9–12 now required to issue digital invoices; IVA Transparente technical changes progress

Bolivia has completed another stage of its electronic invoicing rollout, with taxpayers in Groups 9, 10, 11 and 12 required to issue fiscal documents digitally from 1 October 2026.

Separately, the National Tax Service (Servicio de Impuestos Nacionales – SIN) is developing new electronic invoicing specifications to implement Bolivia’s IVA Transparente VAT reforms.

Groups 9–12 digital invoicing from October 2026

From 1 October 2026, taxpayers in the 9th, 10th, 11th and 12th groups must issue invoices and other fiscal documents exclusively using digital invoicing methods.

The deadline follows an extension granted in March 2026, which gave affected taxpayers until 30 September to complete their transition.

Resolution RND 102600000038, issued on 30 September, repeals the four earlier resolutions setting implementation timetables for these groups. Taxpayers subject to VAT which had still not adopted digital invoicing by that date will now periodically be assigned an online invoicing method by SIN.

The three principal methods are:

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

SIN confirmed on 1 October that the transition period had ended and the affected groups were now fully subject to the digital invoicing requirement.

IVA Transparente e-invoicing changes

Alongside the existing SFE rollout, Bolivia is preparing more fundamental changes to its electronic invoicing system under the IVA Transparente reforms.

Law No. 1733 of 2026 changes how Bolivia’s 13% VAT is calculated and displayed. VAT will be explicitly separated from the net transaction price rather than incorporated within the final sales price.

Invoices will therefore show:

Net transaction value + 13% VAT = gross invoice value

Bolivia has traditionally included its 13% VAT within the selling price. Expressed against the VAT-exclusive value, this produces an effective burden of approximately 14.94%.

IVA Transparente changes that approach by applying the 13% rate directly to the net selling price.

New e-invoicing technical specifications

SIN Resolution RND 102600000034, issued on 1 September 2026, published Version 0.0 of a new Technical Annex for consultation.

The proposed changes cover:

• invoice data structures and digital fiscal documents;
• XML and XSD formats;
• validation rules and SOAP web services;
• invoice issuance, transmission and cancellation; and
• system connection, authorisation and version management.

The changes are therefore more than simply displaying VAT differently on the invoice. Electronic invoicing systems will need to calculate, transmit and validate the net transaction value and VAT separately.

Testing and authorisation

Following the consultation, businesses using proprietary invoicing systems and third-party software providers are expected to adapt and test their solutions against the new requirements.

System authorisation is scheduled between 1 October and 16 November 2026, including technical, functionality, pilot and load testing.

Until SIN implements the final IVA Transparente technical framework, businesses should continue using their currently assigned SFE invoicing method.

The October rollout of Groups 9–12 and the IVA Transparente technical changes are therefore two separate developments: Bolivia is completing the expansion of its existing digital invoicing regime while simultaneously preparing its next major VAT and e-invoicing change.

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