E-invoicing in Bolivia

Bolivia’s SFE/SFV (Sistema de Facturación Electrónica) mandates clearance-based e‑invoicing via different electronic issuance modalities. Rollout began in December 2021 and continues phasing rolls for waves of taxpayers through October 2025.

Invoice format

XML invoicing with digital signature (EL), or control-based issuance (CL or PW), depending on group.

Submission or exchange

Issuers must use SIN-assigned modality; credentials or digital certificate required as appropriate.

Scope, model and deadlines

Clearance-style issuance—documents must be authorized or processed via SIN-connected system.

Invoice format

XML-based e‑invoice, digitally signed (for EL modality) or authenticated via system credentials

Submission or exchange

Online Electronic, Digitized Online, or Portal Online modalities as assigned by SIN

Scope, model and deadlines

Clearance or platform issuance; electronic record with validation before delivery.

Invoice format

Electronically signed XML (or authenticated forms) depending on modality; QR/barcode representation permitted on printed version.

Submission or exchange

Same modalities with POS/ERP submission or portal entry as required.

Scope, model and deadlines

Legal validity granted upon SIN issuance or system acceptance.

Earlier guidance (pending review)

Invoice-level reporting built into issuance system; no separate VAT returns per invoice needed.

Applicable transactions

Ongoing—each invoice submission counts as VAT reporting; full obligation for all groups by Oct 2025.

Format

XML-based structured data sent to SIN.