Electronic invoicing in gaming and lottery operators

August 31, 2021

It provides that taxpayers must implement the online electronic invoicing modality.

1. What does this policy resolution seek to achieve?

According to Article 64, Bolivian Tax Code, the Tax Administration is empowered to issue general administrative regulations for the application of tax rules.

In addition, through the Normative Resolution of the Board of Directors No. 102100000011, the National Tax Service regulated the Invoicing System that will manage all VAT taxable activities in the national territory, establishing online invoicing as a new modality, being implemented as of December 1, 2021.

2. How to implement this new modality?

Through the Normative Resolution of the Board of Directors No. 102100000012 of mid-August 2021, a list of taxpayers was established to implement a new modality such as the Online Invoicing, Online Computerized, or Online Website, being in force as of December 1 of the current year.

Based on the technical criteria established by the Tax Administration, it is necessary to establish the obligation for the use of Online Invoicing modalities for taxpayers who operate gaming and lottery.

3. Provision for operators of gaming and lottery

According to the aforementioned, it is established that operators of gaming and lottery duly authorized by the Authority for the Gaming Control must adapt their Computerized Invoicing Systems to issue the Digital Fiscal Documents as of December 1, 2021, through the Online Electronic Invoicing modality.

Source: Impuestos Gob. 31/08/21