Bolivia's National Tax Service has published Normative Resolution No. 102400000021 of 20 September 2024, which provides updated rules on the supporting documentation requirements for payments arising from transactions involving the purchase and sale of goods and/or the provision of services whose total value is equal to or greater than BOB 50,000. The rules apply to all natural and legal persons, regardless of the form of association they use.
As explained in the resolution, payments for tr…