Electronic Invoicing in Bolivia: SIN regulations and how the Virtual Invoicing System (SFV) works

e-Invoicing in Bolivia is steadily evolving as part of the country’s wider digital transformation, driven by the National Tax Service (SIN) through the Virtual Invoicing System (SFV). Established under Board Resolution No. 102100000011, this framework introduces a mandatory, phased rollout for taxpayers.

SIN updates for 2026*: tighter controls on goods transport and new e-Invoicing deadlines

Bolivia’s National Tax Service (SIN) is strengthening tax oversight and advancing the rollout of e-Invoicing through new regulatory measures. These updates aim to improve transaction traceability while giving businesses greater support in adapting to the Virtual Invoicing System (SFV).

Online invoicing for goods transport (RND No. 102600000006)

SIN has introduced mandatory online invoicing to support the transport of goods in border areas, effective May 4, 2026. This requirement applies to all purchase invoices presented at customs checkpoints, regardless of whether the transport is local, interprovincial, or interdepartmental. It covers all online invoicing modalities, including electronic invoicing, computerized invoicing, and web portal invoicing.

The aim is to ensure all documents are recorded in the Tax Administration’s system, allowing for instant verification. With QR codes and the Unique Invoice Code (CUF), businesses can easily prove the validity of transactions when moving goods.

Deadline extension for online invoicing until September 2026 (RND No. 102600000007)

SIN has pushed back the deadline for adopting online e-Invoicing to September 30, 2026, giving businesses additional time to adapt their systems and internal processes to the technical requirements of the Virtual Invoicing System (SFV).

The extension applies to Groups 9 through 12, as well as taxpayers covered by resolutions issued in 2024 (RND 102400000004, 102400000005, 102400000012, and 102400000025). These taxpayers must issue all tax documents exclusively through their designated online invoicing method.

e-Invoicing in Bolivia: rollout and mandatory framework

e-Invoicing in Bolivia has been mandatory since November 2021, following the introduction of Board Resolution No. 102100000011. Under this framework, the National Tax Service (SIN) launched a phased implementation plan to progressively bring taxpayers into the Virtual Invoicing System (SFV).

Taxpayers are grouped based on criteria such as industry, transaction volume, and tax profile, with each group assigned a specific deadline and invoicing method. Depending on their classification, businesses must adopt online e-Invoicing, computerized invoicing, or the web portal solution. Ongoing regulatory updates and deadline extensions reflect a flexible, evolving approach that helps businesses transition smoothly and stay aligned with SFV requirements.

What is the Virtual Invoicing System (SFV) in Bolivia?

The Virtual Invoicing System (SFV) is the framework established by Bolivia’s National Tax Service (SIN) for issuing electronic invoices. It sets out the technical and operational requirements that taxpayers must meet to generate compliant electronic documents.

Through the SFV, SIN can monitor transactions and ensure full traceability, authenticity, and data integrity. The system includes three invoicing methods, with each taxpayer assigned a specific modality by the tax authority.

Online e-Invoicing

This method is designed for businesses with high-volume transactions that require fast, automated processes. It enables the issuance of digitally signed invoices through e-Invoicing software authorized by SIN.

Online computerized invoicing

Aimed at businesses with a moderate volume of transactions, this method allows companies to issue electronic invoices using software approved by SIN.

Online web portal 

Designed for small taxpayers with lower invoice volumes, this option allows invoices to be issued manually through SIN’s web portal. It offers a simple and accessible way to stay compliant without the need for complex system integrations.

How e-Invoicing in Bolivia works

The process starts by generating the invoice from the taxpayer’s ERP or business system. This data is then converted into the XML format required by SIN and before submission, automated validations are applied to ensure accuracy and consistency.

For online invoicing, each invoice must be digitally signed and include the Daily Unique Invoicing Code (CUFD), which ensures its legal validity.

Once validated, invoices are transmitted to SIN and automatically delivered to recipients in the agreed format via secure communication protocols. Finally, all documents must be archived electronically for five years, ensuring accessibility, security, and integrity over time.

Requirements for issuing e-Invoices in Bolivia

To issue e-Invoices in Bolivia, businesses must meet a set of requirements defined by SIN, depending on the invoicing method assigned within the SFV. In all cases, companies are required to use an invoicing system authorized by the National Tax Service (SIN), capable of generating compliant electronic documents.

• Online e-Invoicing: a digital signature certificate from an authorized provider is required to ensure the authenticity and integrity of each invoice.
• Online computerized invoicing and web portal invoicing: businesses must obtain SIN-issued credentials to access and operate within the approved platforms.

e-Invoice formats and document types in Bolivia

All e-Invoices in Bolivia must be generated in XML format, in line with the technical standards defined by SIN. This ensures proper validation and seamless integration with the Tax Administration’s systems.
The SFV supports different types of electronic tax documents, depending on their tax treatment. These include:

• Invoices with tax credit entitlement: generate input tax credit for the buyer and output tax liability for the seller.
• Invoices without tax credit entitlement: do not create tax implications for either party.
• Credit and debit notes: used to adjust transactions, such as corrections, returns, or contract cancellations.

The system also supports up to 27 different e-Invoice formats tailored to specific industries and use cases, including exports, telecommunications, hydrocarbons, utilities, education, financial services, tourism and hospitality, healthcare, mining, and retail.

Tax controls: CUFD, CUF, CUIS and QR verification

Bolivia’s e-Invoicing framework incorporates multiple control mechanisms designed to ensure the accuracy, traceability, and validity of every document issued through the SFV.

The Unique Daily Invoicing Code (CUFD) authorizes invoice issuance for a defined period, typically 24 hours, while the Unique Invoice Code (CUF) uniquely identifies each invoice, enabling full tracking across the system.

The System Initialization Code (CUIS) links each taxpayer to an authorized invoicing environment, ensuring that all documents are generated from systems approved by SIN. 

Additionally, all e-Invoices must include a QR code in their visual format, allowing both authorities and recipients to instantly verify the information and strengthening overall transparency and control.

EDICOM, global e-Invoicing and tax compliance provider

EDICOM, a global leader in e-Invoicing and tax compliance solutions, offers a comprehensive platform approved by Bolivia’s National Tax Service (SIN). The solution automates the creation, signing, sending, and receipt of electronic documents, seamlessly integrating with ERP systems and ensuring efficient communication with the Tax Administration.

EDICOM’s platform is fully aligned with the Virtual Invoicing System (SFV), meeting all technical requirements set by SIN, including XML document generation and validation, as well as the management of mandatory control codes.

Built for international operations, the platform enables businesses to centrally manage tax compliance across more than 85 countries. It also includes e-Archiving services that ensure secure document archiving, preserving integrity, authenticity, and accessibility whenever required.