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]).

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 .