VAT is levied at the standard rate of 13% (the effective rate is 14.94% as the final sales price is inclusive of VAT) on sales of movable property including rights or intangibles, services, and imports in Bolivia. Certain supplies are either zero-rated or exempt.

Zero-Rated Supplies Include:

Exports; and
Domestic sale of capital goods and industrial plants, intended for the agricultural, construction, industrial, and mining sectors, provided they are not more than 10 years old (from 1 January 2024 until 31 December 2024).

Exempt Supplies Include:

Inbound tourism and lodging services for foreign tourists;
Import of capital goods and industrial plants, intended for the agricultural, construction, industrial, and mining sectors, provided they are not more than 10 years old (from 1 January 2024 until 31 December 2024);
Artistic events focused on production, presentation and promotion of theater, dancing, national folklore, painting, sculpture and movies of Bolivian artists, subject to conditions; and
Sale of books printed in Bolivia or those imported by or published by Bolivian institutions.

Registration Threshold

There is no registration threshold in Bolivia. Companies engaged in taxable supplies are required to register prior to the commencement of taxable supplies.

Returns and Payments

Taxpayers are required to submit VAT returns on a monthly basis, along with VAT payments, between the 13th and the 22nd day of the month following the end of the return period, depending on the last digit of the taxpayer’s identification number (NIT).

Powerful Tax Solutions

Tax Rules Engine

Collaboration Tools

Latest Tax News