With the Directory RND No. 102100000011 aimed at regulating the electronic invoicing system, Bolivia is introducing post-clearance as the e-invoicing model within the country.
The Bolivian Tax Administration has already published a list of 171 large companies (GRACO) and main taxpayers (PRICO) that must comply with the new e-invoicing system by 1 December 2021.
Apart from the groups mentioned, the SIN will periodically assign other taxpayer groups to comply with the system, followi…