Return to mapElectronic Invoicing in Bolivia
Electronic invoicing in Bolivia is part of the Virtual Invoicing System (SFV), regulated by the National Tax Service (SIN). The system establishes different invoicing modalities depending on each company’s profile, ensuring tax control, security, and transparency in operations.
Characteristics of electronic invoicing in Bolivia
The Virtual Invoicing System (SFV) is the official framework for issuing electronic tax receipts in Bolivia. It is composed of three modalities: Online Electronic Invoicing, Online Computerized Invoicing, and Online Web Portal, assigned by SIN according to the transaction volume and the profile of each taxpayer.
The purpose of the system is to facilitate tax compliance, reduce administrative costs, and modernize fiscal management. In addition, the SFV automatically generates purchase and sales records, as well as suggested tax forms for VAT, IT, and other taxes.
Mandatory Use
Electronic invoicing in Bolivia became mandatory progressively starting in November 2021, with the entry into force of Regulatory Board Resolution No. 102100000011, which established the legal framework of the Virtual Invoicing System (SFV). Since then, different groups of taxpayers have been required to join the system in staggered phases defined by subsequent resolutions.
Invoice format
All electronic invoices must be issued in XML format and include a Daily Unique Invoicing Code (CUFD) issued by SIN. There are different types of receipts, including invoices with or without tax credit entitlement, credit and debit notes as adjustment documents, and up to 27 specific sectoral invoice types such as exports, hydrocarbons, telecommunications, utilities, tourism, and education.
Electronic signature
An electronic signature is mandatory only under the Online Electronic Invoicing modality, using an electronic certificate issued by an authorized entity. In the Online Computerized and Online Web Portal modalities, taxpayers use credentials authorized by SIN.
Invoice Archiving
Taxpayers issuing electronic receipts under the online and computerized modalities must preserve the documentation for 5 years. Archiving must ensure integrity, security, and accessibility for potential tax audits.
Administrative Requirements
- Valid electronic certificate for the Online Electronic Invoicing modality.
- Access credentials granted by SIN for the Online Computerized and Online Web Portal modalities.
- Use of a tax administration–authorized invoicing software system.
Fiscal Control
Invoice control is carried out through unique codes issued by SIN:
- CUFD (Daily Unique Invoicing Code): authorizes the issuance of tax documents for 24 hours.
- CUIS (Unique System Start Code): links the taxpayer to their authorized invoicing system.
- CUF (Unique Invoice Code): identifies each issued receipt.
Print Format
The graphical representation of electronic invoices must include a QR code and the statement: “This document is a printout of a Digital Document issued under an Online Invoicing Modality.”
How electronic invoicing works in Bolivia
The electronic invoicing process in Bolivia operates under the Virtual Invoicing System (SFV) and follows these phases:
Issuance and validation
Transaction data is generated in the taxpayer’s ERP and transformed into the XML format established by SIN. Automated validations are applied to ensure data integrity before submission.
Digital signature and tax control
Under the Online Electronic Invoicing modality, each document is digitally signed. In addition, the CUFD is managed to grant temporary validity to electronic tax receipts.
Delivery to recipients
Once validated, invoices are transmitted to SIN and automatically sent to their recipients in the agreed format via secure communication protocols.
Electronic Archiving
Electronic invoices must be archived digitally for 5 years, ensuring accessibility, security, and immutability of the information.
Frequently asked questions about electronic invoicing in Bolivia
Below are some of the most frequently asked questions about the electronic invoicing system in Bolivia.
What’s the difference between Online Electronic Invoicing and Online Computerized Invoicing?
Online Electronic Invoicing includes an electronic signature on each document, providing greater security for transactions. The Online Computerized modality is intended for taxpayers with a more moderate transaction volume and does not require a digital signature.
What criteria does SIN use to assign the invoicing modality to taxpayers?
The tax authority defines the modality based on the taxpayer’s economic activity, billing volume, number of declared activities, tax compliance behavior, and e-commerce operations.
What are the requirements to issue electronic invoices in Bolivia?
- Electronic certificate for the Online modality.
- Credentials authorized by SIN for the Computerized and Web Portal modalities.
- Use of an invoicing software system authorized by the Tax Administration.
In what format must electronic invoices be issued?
All invoices must be issued in XML, include the CUFD, and in the Online modality, carry an electronic signature.
What modalities exist for issuing electronic invoices?
- Online Electronic Invoicing, for companies with high transaction volumes and security needs.
- Online Computerized Invoicing, for companies with medium volumes.
- Online Web Portal Invoicing, aimed at small businesses with low volumes.
What types of invoices are included in Bolivia’s system?
The SFV covers more than 27 types of electronic receipts depending on the activity or sector: exports, hydrocarbons, telecommunications, tourism, utilities, education, among others.
What is a digital invoice?
In Bolivia, the term digital invoice is equivalent to electronic invoice. Both have the same legal validity as paper invoices.
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