In Bolivia, the government has favoured an incremental approach as part of their e-invoicing strategy, with multiple, relatively small groups imposed with fresh e-invoicing obligations. The piecemeal approach is intended to foster a smooth transition to the enforcement of e-invoicing obligations in the country.

Directory Regulatory Resolution 102400000002, issued by The National Tax Service (SIN), compels a 7th wave of taxpayers to comply with the e-invoicing obligations via Sistema De Facturacion (SFE), from 1 July 2024.

Further details can be found via the following link: https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/820132ca1c.pdf