Bolivia currently uses a post-clearance CTC model, centered around the mandatory infrastructure SIAT, to comply with the Directory RND No. 102100000011 published on 12 August 2021 by SIN.
Since 1 December 2021, Bolivia has mandated electronic invoicing for the country’s largest taxpayers (GRACO) and main taxpayers (PRICO) with a total of 171 companies in the scope.
According to the tax administration, all taxpayers registered for value-added tax will be added to comply with t…