The implementation of Bolivia's new electronic invoice system requirements has been postponed to 5 January 2015, according to a tax administration resolution published 6 November 2014.
This is the third delay of the system, which was to be in place in April 2014, and was delayed to September and then November. Once in place, only invoices issued in accordance with the electronic system will be valid for tax purposes such as claiming expenses for tax deductions and the use of VAT credits.