Bolivia Delays Waves 9 Through 12

Bolivia’s National Tax Service’s (SIN) has delayed the latest wave of in-scope businesses, moving back the obligation deadline from 1st April 2026 to 1st October 2026.

This final wave represents SMEs, which are the smaller taxpayers and arguably the least technically prepared.

This extra time will give in-scope companies a chance to adapt systems and move from manual invoicing to electronic invoicing.

Bolivia runs a clearance-style SFE (Sistema de Facturación Electrónica). Launched in 2021, groups 1 to 8 are already live. The regime is about two thirds rolled out. According to Thomson Reuters, 27,973 taxpayers are affected by the delays.