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馃嚙馃嚧 Bolivia - E-Invoicing Specifications (SIN Sistema de Factura Electr贸nica)

Status: 馃煝 Mandatory | Active for all businesses Authority: SIN (Servicio de Impuestos Nacionales) Platform: SIN Electronic Invoice System

1. Context & Overview

Bolivia has implemented mandatory e-invoicing through the SIN (Servicio de Impuestos Nacionales). The system follows a Clearance Model requiring CUFD (C贸digo 脷nico de Facturaci贸n Electr贸nica) authorization for each invoice. Bolivia uses an offline-first approach with periodic synchronization.

DateScopeObligation
2015+ProgressiveInitial rollout by sector
OngoingAll businessesContinuous SIN authorization
CurrentOffline modeContingency with sync

2. Technical Workflow (CUFD Authorization)

Bolivia uses a CUFD-based authorization system with offline capability for areas with limited connectivity.

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Request CUFD| SIN[SIN Platform]
    SIN -->|2. CUFD Authorization| CUFD[Unique Code]
    CUFD -->|3. Store CUFD| S
    
    S -->|4. Generate Invoice XML| X[XML Document]
    X -->|5. Sign with CUFD| S
    
    S -->|6. Include CUFD in XML| X2[Invoice + CUFD]
    X2 -->|7. Contingency Mode| Offline[Offline Storage]
    
    alt Online Available
    X2 -->|8. Submit to SIN| SIN
    SIN -->|9. Validate & Register| SIN
    SIN -->|10. Return ACK| S
    else Offline
    X2 -->|8a. Store Locally| DB[Local Database]
    DB -->|9a. Sync Later| SIN
    end
    
    S -->|11. Deliver Invoice| C[Client]

馃П Key Components

  1. CUFD (C贸digo 脷nico de Facturaci贸n Electr贸nica): Unique authorization code
  2. NIT (N煤mero de Identificaci贸n Tributaria): Bolivian tax ID
  3. Digital Certificate: SIN-approved certificates
  4. Offline Mode: Contingency when connectivity unavailable
  5. CUF (C贸digo 脷nico de Facturaci贸n): Invoice-level unique code

3. Data Standards & Formats

A. Required Format

  • XML Format: SIN national schema
  • Encoding: UTF-8
  • Digital Signature: Required for all documents
  • QR Code: For verification

B. Document Types

CodeTypeDescription
1FacturaStandard invoice
2Factura CruceCross invoice
3Nota D茅bitoDebit note
4Nota Cr茅ditoCredit note
5Nota de Remisi贸nDispatch note
6Gu铆a de Remisi贸nTransport guide

C. Critical Data Fields

  • NITEmisor: Seller tax ID
  • NITReceptor: Buyer tax ID
  • N煤meroFactura: Invoice number
  • CUF: Unique invoice code
  • CUFD: Authorization code
  • MontoTotal: Total amount
  • IVA: VAT amount (13%)

4. Business Model & Compliance

A. Authorization Workflow

  1. NIT Registration: Obtain Bolivian tax ID
  2. Certificate: Acquire SIN digital certificate
  3. CUFD Request: Get authorization code from SIN
  4. Invoice Generation: Create XML with CUF calculation
  5. Signing: Apply digital signature
  6. Submission: Send to SIN (online or offline)
  7. Delivery: Send to client

B. Offline Mode

  • CUF Calculation: Mathematical algorithm for uniqueness
  • Local Storage: Contingency database
  • Periodic Sync: Upload when connection restored
  • Validation: Server-side verification after sync

C. Archiving Requirements

  • Retention Period: 5 years minimum
  • Format: Original XML
  • Location: Bolivia

5. Implementation Checklist

  • NIT Registration: Obtain Bolivian tax ID
  • Digital Certificate: Acquire SIN certificate
  • CUFD System: Implement authorization code logic
  • CUF Algorithm: Calculate unique invoice codes
  • XML Engine: Build SIN schema generator
  • Signature Integration: Implement digital signing
  • Offline Storage: Build contingency database
  • Sync Logic: Handle periodic synchronization
  • Document Types: Support all Bolivian types
  • IVA Calculation: Handle 13% VAT

6. Resources