RND No. 102100000012
Online Billing Implementation
On August 11, 2021, the National Tax Directorate published RND No. 102100000012, which determines the taxpayers that must implement an online invoicing modality.
The taxpayers listed in the annex to the resolution must adapt and implement their invoicing computer systems so that as of December 1, 2021 they issue Digital Tax Documents through the assigned online invoicing modality.
Those taxpayers that use the Virtual Office invoicing modality, who have not been expressly classified for the use of the Online Electronic or Online Computerized invoicing modality, as from December 1, 2021, must use the Online Web Portal invoicing modality, for which purpose they must provide for their subscription prior to the date indicated.
Taxpayers covered by the aforementioned, may consult the assigned invoicing modality they must use, through the SIAT option of the web page www.impuestos.gob.bo.
Sergio Dávila
C.R. & F. ROJAS ABOGADOS
This article is not an analysis, it is a brief comment on the current legal norm in Bolivia.
