BOLIVIA-SIN

Bolivia SIN SFE mandatory phased 2021-2024.

Definition

SFE (Sistema Facturacion Electronica) modalities: Computarizada en Linea (real-time online SIN system, large enterprises), Portal Web (small businesses, free SIN), Electronica (similar to classic e-invoicing), Prevalorada (tickets, highway), Manual (fallback paper). Documents: Factura, Nota Credito, Nota Debito, Nota Concilacion, Recibo Alquiler. Bolivia-specific SIN XML format. Authentication: usuario + password + Token e-Sirat. Phase 1 (1 December 2021) GraCo 1st resolution 4-5 large, Phase 2 (1 April 2022) GraCo 2nd, Phase 3 (1 October 2022) groups 3-6, Phase 4 (1 March 2023) groups 7-12, Phase 5+ 2024+ all. IVA 13% unique rate.

Origin

SIN Bolivia founded Decreto Supremo 25875/2000 ; Resolucion Normativa Directorio 102100000011/2021 SFE framework ; phased rollout 2021-2024 ; ~50000 SFE enterprises 2024.

Example in context

YPFB (Yacimientos Petroliferos Fiscales Bolivianos) issues B2B invoices via SIN SFE Computarizada en Linea: XML Bolivia, Token e-Sirat signature, IVA 13% + IT 3% + IUE 25% on downstream oil transactions ; SAP ERP integration.

Related terms

• Peru SUNAT — Andean neighbour.