Bolivia VAT

Bolivia introduced its Value Added Tax regime in July 1986. It is termed Impuesto al Valor Agregado (IVA) locally. The VAT rules are contained within the VAT Law.

VAT is administered by the National Tax Service - Servicio de Impuestos Nacionales.

Should you register for Bolivian VAT?

Businesses providing taxable supplies must register and charge VAT. These supplies include:

  • Imports into Bolivia (exports are zero-rated)
  • Providing goods and services within Bolivia
  • Leasing movable or fixed goods

There is no reverse charge mechanism in Bolivia for services provided to residents by non-residents. These transactions fall outside the scope of Bolivian VAT.

Other resources

This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.

Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.

Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.

Connect with Avalara for the content you need to do tax compliance right