Key compliance facts
Standard
XML (UTF-8) — SIN-defined schemas with CUFD daily code
Authority
SIN — Servicio de Impuestos Nacionales
Mandatory For
Phased — Groups 1-8 already mandatory; Groups 9-12 by 1 Oct 2026
Effective Date
2018 (Res 101800000026 establishes SFV) · 2021 (Res 102100000011) · Sep 30, 2026 (Groups 9-12 deadline) · Oct 1, 2026 (Groups 9-12 mandatory)
About Bolivia E-Invoicing
Bolivia's Sistema de Facturación Virtual (SFV) operates under SIN Resolution 102100000011 (2021) and offers three online invoicing modalities: Facturación Electrónica en Línea (large taxpayers, with digital signature), Facturación Computarizada en Línea (medium-sized businesses), and Facturación Portal Web en Línea (small businesses with low volume, manual declaration). SIN assigns the modality based on activity, volume and taxpayer profile — taxpayers cannot choose freely. Phased rollout has progressed through 12 taxpayer groups since 2021: Groups 1-7 completed (2020-2023), Groups 8-9 in late 2024, Groups 10-12 originally due in 2025. Multiple postponements followed; the latest deadline for Groups 9-12 was extended to 30 September 2026 under RND 102600000007 (with mandatory issuance from 1 October 2026). A separate product-activity homologation deadline was extended to 29 May 2026 under RND 102600000004. Each invoice requires the Código Único de Facturación Diaria (CUFD) — a daily validation code issued by SIN.
Implementation Phases
- ✓
Groups 1-7
2020–2023Initial taxpayer cohorts onboarded to SFV modalities.
- ✓
Group 8
Oct 2024Eighth taxpayer cohort enters mandatory online invoicing.
- ✓
Group 9
Dec 2024Ninth taxpayer cohort enters mandatory online invoicing.
- ◉
Product-activity homologation
May 29, 2026Deadline for IVA taxpayers to homologate products with registered activities (RND 102600000004).
- ○
Groups 9-12 final deadline
Sep 30, 2026RND 102600000007 extends adaptation deadline; mandatory from 1 Oct 2026.
Key Compliance Facts
- Three modalities assigned by SIN, not chosen by taxpayer
- Daily CUFD code required for all online modalities
- Format: XML 1.0 UTF-8 with XSD schemas
- Digital signature mandatory for Facturación Electrónica en Línea
- 27 document types defined per economic activity
- Latest deadline extension: RND 102600000007 (Sep 30, 2026)
- VAT rate: 13%
Frequently Asked Questions
Is e-invoicing mandatory in Bolivia?
Phased — Groups 1-8 already mandatory; Groups 9-12 by 1 Oct 2026. Status: Phased Rollout.
Which authority regulates e-invoicing in Bolivia?
SIN — Servicio de Impuestos Nacionales
What e-invoicing standard does Bolivia use?
XML (UTF-8) — SIN-defined schemas with CUFD daily code
What is the e-invoicing model in Bolivia?
Clearance via SFV (Sistema de Facturación Virtual)
When did Bolivia e-invoicing take effect?
2018 (Res 101800000026 establishes SFV) · 2021 (Res 102100000011) · Sep 30, 2026 (Groups 9-12 deadline) · Oct 1, 2026 (Groups 9-12 mandatory)