E-Invoicing Country

Bolivia

Live

Live since December 2022

Flag of Bolivia

Mandate Overview

The mandate

Bolivia operates a phased mandatory e-invoicing regime under the Servicio de Impuestos Nacionales (SIN), known as Sistema de Facturación Electrónica (SFE). The first wave of large taxpayers (Grupo 1) went live December 1, 2022, with Grupo 2 in 2023, Grupo 3 in 2024, and additional waves continuing through 2025-2026 to progressively cover all VAT taxpayers. Every invoice must be cleared by SIN through the Sistema de Facturación Virtual (SFV) and authorized with a Código Único de Facturación (CUF) before reaching the buyer.

Timeline

Key milestones

2022
Dec 1, 2022

  • SFE Grupo 1 (large taxpayers) mandatory

2023
Sep 1, 2023

  • SFE Grupo 2 mandatory

2024
Apr 1, 2024

  • SFE Grupo 3 mandatory

2025
Jan 1, 2025

  • Additional taxpayer waves continue phased rollout

Flowie Coverage

How Flowie supports Bolivia

Flowie generates SFE XML invoices ready for SIN clearance. Local certification partners (Proveedores Autorizados) are typically required for SIN web-service integration, CUF retrieval, and full clearance. Bolivia's mandate extends progressively to all VAT taxpayers through 2025-2026.

FAQ

Common questions

When does the Bolivian SFE apply to my company?

Bolivia phases the mandate by taxpayer group — large taxpayers (Grupo 1) since December 2022, with subsequent waves covering all VAT-registered businesses. The exact obligation date depends on which SIN-published group your business falls into.

What is the CUF and how does it work?

The Código Único de Facturación is the SIN-assigned authorization code on every Factura Electrónica. SIN's clearance system (SFV) issues the CUF in real time before the invoice can be delivered to the buyer.

Ready for Bolivia?

Flowie keeps you compliant, automatically.

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