Bolivia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Bolivia's general VAT rate is 13%, with other rates including 0% that can apply to certain transactions.
While the nominal VAT tax rate in Bolivia is 13%, the effective tax rate is 14.94% because VAT is on gross amount.
Bolivia's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al Valor Agregado (IVA), which was introduced in July 1986.
13% (nominal rate)
14.94% (effective rate)
Bolivia VAT number format
Businesses in Bolivia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The VAT number format is 9999999999 (taxpayer identification number [NIT]).
Bolivia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Bolivia are required to start collecting and remitting tax.
- Commencement of sales activity
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Bolivia are not required to collect taxes from the consumer.
Bolivia VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Bolivia VAT refund program, more info can be obtained from the .
Bolivia Tax Sources & Citations
- EN: Bolivia Value Added Tax
- RU: НДС
- CN: 增值税
- Ernst & Young global VAT tax study, Bolivia (updated 2019)
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