According to Resolution RND 10210000012, starting December 1, 2021, all large taxpayers of Bolivia (Locally known as PRICOS) plus those mentioned explicitly by Resolution 1021000017 will be required to comply with the new electronic invoicing mandate of the country. Bolivia has three categories of taxpayers, PRICOS (Around 100 taxpayers), GRACOS (Around 2000), and RESTO (All the other taxpayers). The Gracos are divided into two categories A and B, and the RESTO are divided into three categories: A, B, and C. For this phase of the eInvoicing mandate, only those mentioned explicitly by Resolution 1021000017 must start the compliance process by December 1, 2021.
On the other hand, Resolution RND 102100000019 contains a second list with 2,491 taxpayers that, by April 1, 2022, must start complying with the new electronic invoicing mandate enacted in the country. Those taxpayers must adapt and implement their Invoicing Information Systems to begin issuing one of the modalities of electronic invoices authorized in the country.
