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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Bolivia — Facturación en Línea (SIAT)

Bolivia rolled out online invoicing through the SIN's SIAT platform (Sistema de Administración Integral Tributaria). Since 1 December 2021, VAT taxpayers issue Digital Fiscal Documents in signed XML, identified by a self-generated CUF code and validated online against the SIN database. The migration is progressive, group by group as designated by the SIN.

Regulatory timeline

  • 2014–2018 — Sistema de Facturación Virtual (SFV). The prior model based on the Control Code and authorisation dosificación, foundation for the move to real-time clearance.
  • 11 August 2021 — RND N° 102100000011. Publication of the founding regulation for the new Sistema de Facturación and the online-invoicing modalities.
  • 1 December 2021 — entry into force. Mandate begins for the first group of taxpayers designated by the SIN.
  • 2022–2023 — groups 2 to 7. Progressive extension of the mandate to new batches of taxpayers (staggered deadlines).
  • 2024 — groups 8 and 9. Further waves (notably 1 October and 1 December 2024).
  • 2025–2026 — subsequent groups. Roll-out continues toward generalisation; exact per-group dates are set by successive RNDs (to confirm with the SIN).

Technical schema

Documents are Digital Fiscal Documents in XML conforming to the schemas published by the SIAT (invoice, credit/debit notes and sector-specific fiscal documents).

  • CUF — Código Único de Factura: generated automatically by the issuer's system for every document. It replaces the SFV's former Número de Autorización and Código de Control.
  • CUF composition: concatenation of the issuer NIT (13), date-time (yyyyMMddHHmmssSSS), branch/sucursal (4), modalidad (1), emission type (1), invoice/fiscal-document type (1), sector document type (2), invoice number (8) and point of sale (4), followed by a modulo-11 self-checking digit, the whole then converted to base 16 (hexadecimal).
  • CUFD — Código Único de Facturación Diaria: issued by the SIN, valid 24 h, required to emit; CUIS — Código Único de Inicio de Sistemas: system enrolment code.
  • Identifiers: issuer and recipient NIT; QR code and a printed representation accepted for B2C.
  • Signature: XML canonicalisation, SHA-256 hashing, RSA signature and Base64 encoding using a digital certificate issued by ADSIB or DigiCert SRL.

Submission flow

The SIN assigns each taxpayer an online-invoicing modality based on their profile:

  • Electrónica en Línea: the taxpayer's own (SIN-authorised) invoicing system, digitally signed XML, online submission — aimed at high volumes.
  • Computarizada en Línea: the taxpayer's IT system generating XML with a digital signature — medium volumes.
  • Portal Web en Línea: the SIN's free portal, no software; also serves as contingency for the two modalities above.

The issuance cycle follows a real-time clearance model: the system (already enrolled via CUIS) requests a daily CUFD from the SIN, generates the CUF, builds and signs the XML, then submits it to the SIN, which registers and validates it in its database. If connectivity drops, offline issuance is allowed and later reconciled by batch upload; without a valid CUFD, the Portal Web acts as contingency.

Validation

Common pitfalls

  1. Confusing CUF, CUFD and CUIS. The CUF identifies each invoice (generated by your system); the CUFD is a daily SIN code valid for 24 h, without which you cannot emit; the CUIS enrols the system. All three are required.
  2. Assuming a separate B2G mandate. Bolivia has no distinct B2G track: online invoicing covers B2B, B2C and public-sector sales under the same regime.
  3. Ignoring group assignment. The mandate is not universal at once: it depends on the group the SIN assigned you to (check via the SIAT option on the portal). Still issuing under the old SFV after your start date risks penalties.
  4. Underestimating the signature. The XML must be canonicalised then signed with SHA-256/RSA using an ADSIB or DigiCert certificate; a non-compliant signature gets the document rejected.
  5. Overlooking contingency. If connectivity or the CUFD is lost, plan for offline issuance and reconciliation, or switch to the Portal Web.