Update: | Compliance Alert – 3 new fiscal documents introduced |
Date: | 2025-01-27 |
The Bolivian National Tax Service (Servicio de Impuestos Nacionales, SIN) has released version 1.0.50 on its website, introducing three new types of fiscal documents.
The new fiscal documents are below.
- Purchase-Sale Invoice for Biodiesel and/or Ecological Diesel Production Inputs: This document records transactions of products exclusively for the production of ecological fuels (biodiesel or ecological diesel), such as soy, cusi (Babassu palm oil), totai (Acrocomia totai palm oil), and other cultivated or wild species for the Bolivian Fiscal Oilfields (Yacimientos Petrolíferos Fiscales Bolivianos, YPFB);
- Non-Subsidized Fuel Commercialization Invoice: This document records the sale of fuels to vehicles that are not subject to subsidies;
- Zero VAT Rate Invoice: Enabled as per Article 8 of Law 1613, this document provides tax incentives for the importation and commercialization of capital goods and industrial plants for the agricultural, industrial, construction, and mining sectors to boost economic recovery and promote import substitution policies.
These new documents are available in the Integrated Tax Administration System (Sistema Integrado de la Administración Tributaria, SIAT) module, accessible through the credentials used for SIAT Online.