BO Value-added tax (VAT) Rates Bolivia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
13% 0% Boliviano (BOB)

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.

VAT rate

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]).

VAT return period

Monthly


Bolivia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Bolivia are required to start collecting and remitting tax.

Registration
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 .


BO Value-added tax (VAT) Rates Bolivia Tax Sources & Citations

  • EN: Bolivia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Bolivia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Bolivia tax information on this page is incorrect or out of date.
Citations:
  1. Ernst & Young global VAT tax study, Bolivia (updated 2017)

  2. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/bo-bolivia