Bolivian VAT registration
Tax payers must be VAT registered to provide their first supply. Registration requires the following documentation:
- Incorporation deeds
- Proof of address of business
- Appointed legal representative details
- Completed Form MASI-001 registration application.
Once the application has been accepted, the taxpayer will receive a unique tax identification number (Número de Identificación Tributaria).
Bolivia does not provide a voluntary registration system since there is no registration threshold. There is also no provision of group VAT registrations where related businesses submit a consolidated return and are able to make intra-group transactions on a VAT-free basis.
Bolivian VAT registration threshold
The Bolivian VAT registration threshold is nil.
Since there is no registration threshold, Bolivia does not offer a voluntary registration option.
Non-resident traders operating in Bolivian
Providers of taxable supplies in Bolivia without a fixed establishment are nevertheless required to register for VAT if they are providing supplies on an ongoing basis. There is no requirement to appoint a fiscal representative or other local VAT agent.
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