The sole article of abrogation annuls regulations published previously governing the country’s e-invoicing system.
Sole article. Abrogates Administrative Resolution no. 1018000026 on the e-invoicing system, dated 20th November, 2018 and amendments made through resolutions no. 1019000003 of 26th February, 2019, no. 1019000006 of 22nd April, 2019 and no. 1019000018 of 29th October, 2019.
Bolivia's e-invoicing system was launched in 2018 with approval of Administrative Resolution no. 1018000026. The objective was to modernize and streamline the country's tax administration system, following other Latin American countries like Argentina, Chile, Brazil and Mexico.
The date for general use of the e-invoicing system was scheduled for June. However, the government has decided to suspend the process in light of the current economic situation and the COVID-19 health crisis.
"Since the date for implementation of the e-invoicing system is established as 1st June 1, 2020, and considering the analysis conducted for Administrative Resolution no. 1018000026, as well as the current economic situation, aggravated by the COVID-19 health crisis, which prevents economic activities from being conducted on a regular basis, this tax administration has deemed it opportune to nullify the deadline.
At the moment, it is not known when the process will be resumed.