|Compliance Alert - SIN introduces functionality to reverse cancelled invoices
The Bolivian tax authority (SIN) published resolution Nº 102300000034, introducing the functionality to reverse cancelled invoices.
The reversion can be done through the taxpayer's software system or free portal web. Once reversed, the invoice cannot be cancelled again.
However, for the internal transfer of nationalized merchandise within the national, interprovincial and interdepartmental customs territory, it is specified that such invoices cannot be cancelled.
Service providers are required to update their systems to enable this capability.
SIN has already released the new XSD version 1.0.38 to allow the reversion functionality.