Mistakes happen. A client's NIT entered incorrectly, a price that should have been Bs. 1,500 typed as Bs. 15,000, a duplicate invoice sent in error. Under Bolivia's SFE (Sistema de Facturación Electrónica) system, every invoice is transmitted to the SIN in real time — which means fixing errors is more involved than just deleting a line in a spreadsheet.
The good news: Bolivia's tax framework has official processes for cancelling and annulling invoices. Done correctly, you can fix errors without penalties, without losing your client's crédito fiscal, and without triggering an audit. Done incorrectly — or ignored — errors in SFE invoices create mismatches that the SIN's automated systems flag immediately.
This guide covers the two main scenarios: cancelling an invoice before it's been used, and issuing a nota de crédito for one that's already in your client's books.
Understanding the Difference: Anulación vs. Nota de Crédito
Bolivia's SFE system distinguishes between two correction methods depending on the situation:
| Situation | Correct method |
|---|---|
| Invoice issued today, client hasn't used it yet, error discovered quickly | Anulación (cancellation within the allowed window) |
| Invoice already used by client as crédito fiscal, or period has closed | Nota de Crédito (credit note issued against the original) |
| Invoice partially wrong (e.g., quantity or price adjustment needed) | Nota de Crédito for the difference |
| Complete return of goods or cancellation of service | Nota de Crédito for the full amount |
Method 1: Anulación (Cancellation)
An anulación voids the invoice entirely as if it never existed. The SIN removes it from both your records and your client's. It can only be done within a short window after issuance and only if the client has not yet used the invoice as crédito fiscal.
Time limits for anulación
The SFE system allows anulación within the same tax period (same calendar month) the invoice was issued. Once the period closes and your Form 200 has been filed, anulación is no longer available — you must use a nota de crédito instead.
Log into your SFE platform
Access your SFE-integrated accounting platform (or the SIN's SIAT portal directly). Navigate to your issued invoices and locate the one to cancel.
Initiate the anulación request
Select the invoice and choose "Anular." You'll need to provide a reason code (the SFE system requires one of the SIN's official anulación reasons: error in data, duplicated invoice, cancelled transaction, etc.).
Confirm transmission to SIN
The anulación is transmitted electronically. You'll receive a confirmation code. Both you and your client will see the invoice marked as ANULADA in the SFE system.
Issue the corrected invoice
Once the anulación is confirmed, issue a new, correct invoice. This is a fresh document with a new number — it does not inherit any data from the cancelled one.
Method 2: Nota de Crédito
A nota de crédito is a formal document that reduces or reverses the effect of an existing invoice. It's used when the original invoice can no longer be voided — either because the period has closed, the client has already used it, or the correction is for a partial amount.
The nota de crédito references the original invoice's number, adjusts the amounts, and is transmitted through SFE just like a regular invoice. It appears in both your records and your client's, reducing the IVA débito on your side and the crédito on theirs.
Create the nota de crédito
In your SFE platform, select "Nota de Crédito" and reference the original invoice number. Enter the amount being reversed — this can be partial (for price adjustments) or total (for full cancellations).
Specify the reason
The SIN requires a reason: product return, service cancellation, pricing error, discount applied, or other. Choose the one that matches your situation.
Transmit and confirm
The nota de crédito is sent to the SIN in real time. Both parties receive confirmation. Your IVA débito is reduced; your client's crédito fiscal is adjusted accordingly.
Issue a corrected invoice if needed
If the original transaction should still proceed but with corrected amounts, issue a new invoice after the nota de crédito is confirmed. Do not reuse the original invoice number.
Impact on Your IVA Declaration
Both anulaciones and notas de crédito affect your monthly IVA calculation:
- Anulación within the period: The cancelled invoice is removed from your débito fiscal calculation as if it never existed. Your Form 200 will reflect only valid invoices.
- Nota de crédito in the current period: The credit note reduces your débito fiscal for the month it's issued.
- Nota de crédito in a later period: It reduces the débito fiscal of the period in which it's issued — it does not retroactively adjust a previous period's filing.
Common Mistakes to Avoid
- Ignoring the error: Hoping the SIN won't notice a wrong invoice is the worst option. Mismatches between SFE data and declared IVA trigger automatic audit flags.
- Deleting without formal anulación: Removing an invoice from your accounting software without processing the anulación through SFE leaves the invoice active in the SIN's records.
- Using the same invoice number twice: SFE invoice numbers are sequential and unique. A cancelled invoice's number cannot be reused.
- Issuing a nota de crédito to the wrong NIT: The nota de crédito must reference the exact NIT on the original invoice. An error here creates a new problem.
- Missing the anulación window: If you miss the same-period window, don't try to backdate — issue a nota de crédito in the current period instead.
Key Takeaways
- Use anulación for same-period errors where the client hasn't used the invoice yet.
- Use a nota de crédito for corrections after period close, partial adjustments, or when the client has already claimed the crédito fiscal.
- Both methods transmit to the SIN in real time through your SFE platform.
- After any correction, issue a new correct invoice if the transaction should still be recorded.
- Ignoring invoice errors is never the right choice — the SIN's systems cross-check all SFE data automatically.
Invoice corrections made simple
Contably processes anulaciones and notas de crédito directly through SFE — and adjusts your IVA calculation automatically. Try it free for 30 days.
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