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