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Bolivia VAT (IVA) guidelines

FACTSHEET
Country codeBO
Tax nameImpuesto al Valor Agregado (IVA)
Tax AuthorityServicio de Impuestos Nacionales (SIN)

Overview​

Bolivia levies Value Added Tax — the Impuesto al Valor Agregado (IVA) — under Ley N° 843 (Título I, Texto Ordenado vigente), administered by the Servicio de Impuestos Nacionales (SIN). IVA applies to sales of movable goods located in Bolivian territory, works contracts and the provision of services or any other supply, and definitive imports. [1]

The general and unique rate is 13% (Article 15 of Ley N° 843). [1] Critically, that 13% is currently applied "por dentro" — treated as already embedded in the invoiced price rather than added on top of it — which produces an effective rate on the pre-tax (net) price of approximately 14.94% (13 ÷ 87). SIN's own announcement of the tax-relief bill that became Ley N° 1733 described this exact mechanic and figure. [2]

The pending "por fuera" reform — Ley N° 1733​

Ley N° 1733 (Ley de Alivio Tributario), promulgated 27 May 2026, rewrites Article 5 of Ley N° 843 so that IVA is calculated on the net price and shown separately on the invoice ("por fuera"), ending the embedded/"por dentro" method — this is the single biggest change on the horizon for Bolivian IVA. [3]

Not yet in force

Ley N° 1733's own Disposición Final Única states that this specific change (its Disposición Adicional Segunda) "entrará en vigencia a partir del primer día del siguiente mes de la publicación del Decreto Supremo reglamentario" — it only takes effect from the first day of the month after an implementing Decreto Supremo is published. As of 3 August 2026, no such decree appears in SIN's own published list of Decretos Supremos, and Bolivian tax commentary from the same period confirms it remains pending. The "por fuera" method is therefore not yet in force — invoices should continue to be issued under the current "por dentro" method (13% nominal / ~14.94% effective) until SIN or the Gaceta Oficial confirm the decree's publication. [3]

Source snapshot — Ley 1733 Disposición Final Única gating the por fuera reform on an implementing decree Source snapshot captured 2026-08-03 — original

Ley N° 1733 also, separately and already effective from its own promulgation (its condonation/regularization provisions are not gated by a decree), condones certain pre-2018 and 2020 tax debts and shortens the general tax-administration prescription period to four (4) years (amending Article 59 of the Código Tributario Boliviano, Ley N° 2492). [3]

Other national taxes alongside IVA​

General-regime businesses also pay the Impuesto a las Transacciones (IT) at a general rate of 3% on gross income (Ley N° 843, Articles 72 and 75), and the Impuesto sobre las Utilidades de las Empresas (IUE) at 25% of net taxable profit (Article 50). The IUE paid annually is credited monthly as a payment on account ("pago a cuenta") against IT until exhausted (Article 77) — so a profitable, IUE-compliant taxpayer typically owes little or no IT in cash. [1]

Fuel VAT credit restored to 100%​

Effective 13 April 2026, SIN restored the full (100%) VAT fiscal credit on gasoline and diesel purchase invoices, removing a prior cap that allowed only 70% of the input VAT on fuel to be credited — the entire VAT paid on a fuel invoice is now recoverable. [4]

Tax ID / NIT registration​

Bolivia identifies taxpayers with a single Número de Identificación Tributaria (NIT), issued by SIN through the Padrón Nacional de Contribuyentes Biométrico Digital (PBD-11), governed by RND N° 10-0009-11. [1]

How to register:

  1. Go to impuestos.gob.bo, select "SIAT en Línea", then "Padrón Biométrico Digital".
  2. Create an inscription account with an email address and password.
  3. Scan and attach the documents required for the applicant type (a natural person needs an ID card and proof of fiscal/habitual address; a legal entity needs incorporation and legal-representation documents).
  4. Attend an in-person biometric verification appointment at a SIN office to finalize the registration.
  5. SIN allocates the NIT on approval. [1] [2]

Registration in the Padrón Biométrico Digital is mandatory for all natural and legal persons, unipersonal businesses and undivided successions, national or foreign, that carry out taxable economic activity in Bolivia — it is triggered by the activity itself, not by a turnover threshold, unlike the VAT-registration thresholds used in many other countries. See Registration thresholds below for the simplified regimes some small taxpayers can use instead of Régimen General. [1]

Documents issued through an online invoicing modality (Electrónica en Línea, Computarizada en Línea or Portal Web en Línea) carry a verifiable QR code / Código Único de Facturación (CUF) that can be checked against SIN's records through the options published at impuestos.gob.bo. [3]

Registration thresholds​

There is no minimum-turnover threshold for the general regime: any person carrying out commerce, industry, a profession, a business, or renting out goods or services in Bolivia must register for a NIT and, if their activity is taxed under Ley N° 843, charge IVA. [1]

Instead, Bolivia routes very small taxpayers into alternative simplified regimes rather than gating Régimen General by revenue. The best-documented of these is the Régimen Tributario Simplificado (RTS), available to small merchants, artisans and food vendors whose business capital does not exceed Bs60,000, under Decretos Supremos N° 24484, N° 27924 and N° 3698. RTS taxpayers pay a fixed bimonthly quota by capital category instead of registering for IVA under Régimen General: [2]

CategoryCapital (Bs)Bimonthly payment (Bs)
112,001 – 15,00047
215,001 – 18,70090
318,701 – 23,500147
423,501 – 29,500158
529,501 – 37,000200
637,001 – 60,000350

A taxpayer whose capital exceeds Bs60,000 (Category 6) must move to Régimen General — register a NIT for VAT purposes and begin issuing fiscal documents under the Sistema de Facturación. [2] Bolivia also runs separate simplified regimes for the transport sector (Sistema Tributario Integrado) and small agricultural producers (Régimen Agropecuario Unificado); this guide does not state their thresholds pending independent confirmation from an official source.

Rates​

RateApplies to
13% (nominal, "por dentro")The single general IVA rate on virtually all taxable sales of goods, works contracts, services and definitive imports (Ley N° 843, Art. 15). [1]
~14.94% (current effective rate)Because the 13% is calculated "por dentro" (embedded in the price) rather than added to it, the effective burden on the pre-tax net price is 13 ÷ 87 ≈ 14.94% — until Ley N° 1733's "por fuera" reform enters into force (see above). [2]
Relieved of output IVAExports (Article 11, Ley N° 843) — the exporter is released from the output-tax debit and may still recover related input credit. [1]
Exempt (narrow list)Goods imported by accredited diplomatic personnel/entities, and bona fide travelers' goods within customs-tariff limits (Article 14, Ley N° 843). [1]

Fuel purchases: since 13 April 2026 the VAT fiscal credit on gasoline and diesel invoices is 100% creditable, up from a prior 70% cap. [3]

Invoice requirements​

Bolivia's core VAT-compliance rules live in the Sistema de Facturación, set out in RND N° 102100000011 (11 August 2021, as periodically amended) — invoicing detail matters enormously here because so much of day-to-day IVA compliance turns on getting the fiscal document right. [1]

Mandatory content​

Required fieldNotes
Date of emissionRecorded per the modality's rules; some prevalored/prepaid formats may omit it.
Buyer name and NIT/CIRequired in full only when the invoice value exceeds Bs1,000. At or below Bs1,000, if the buyer does not provide details the seller enters "sin nombre"/"S/N" and NIT 0.

Source snapshot — RND 102100000011 Article 25 — mandatory invoice content thresholds Source snapshot captured 2026-08-03 — original | Itemized description, quantity, unit price and subtotal (goods) or detail/description and subtotal (services) | Numeral and literal amounts must match. | | Applicable taxes | IVA and, where relevant, ICE, IEHD or IPJ, discriminated separately. | | Authorization / Código de Control or CUF | Alphanumeric control code (offline modalities) or Código Único de Facturación with QR code (online modalities), individualizing the document. | | Tipo de Cambio Oficial (TCO) for foreign-currency transactions | Since 15 July 2026, the Banco Central de Bolivia's daily official exchange rate at the transaction date, per RND N° 102600000026 (see Currency below). |

Article 25(VI) exempts sales or services under Bs5 from any document requirement unless the buyer requests one (daily totals are then booked under a "VENTAS MENORES DEL DÍA" line with NIT 99003), and Article 25(VIII) lets restaurants and similar Manual-modality sellers write "Consumo" instead of an itemized detail for bills of Bs300 or less. [1]

What a compliant invoice looks like​

Bolivia is one of the few jurisdictions that publishes a model graphic format for every document type. Article 69 of RND 102100000011 provides that the models of the fiscal-document formats and their representación gráfica are published in the Anexo Técnico on the SIN website, and the SIN hosts a "Formato Gráfico" PDF alongside the XML/XSD for each type. [1] [6]

The Factura de Compra y Venta model shows the NIT, invoice number and código de autorización, the buyer block, a seven-column item table, the totals ladder down to importe base crédito fiscal, the QR code, the Ley 453 legend, and the mandatory footer "Este documento es la Representación Gráfica de un Documento Fiscal Digital emitido en una modalidad de facturación en línea". It is watermarked SIN VALOR LEGAL. [6]

Unlike most countries in this guide set, Bolivia constrains the physical document too: Article 69 permits only additional fields, Article 70 fixes size limits, and Article 71 fixes paper colour and weight, a minimum 8-point type size, and bans italics. [1]

Source snapshot — Servicio de Impuestos Nacionales Anexo Técnico formato gráfico for the Factura de Compra y Venta, showing the authorisation code, item table, credit-fiscal base and QR code Source snapshot captured 2026-08-03 — original

Issuance deadlines (by modality)​

ModalityDeadline to issue
Portal Web en Línea, Computarizada en Línea, Electrónica en LíneaSame day as the transaction
Manual180 days (720 days for rentals)
Computarizada SFV180 days
Prevalorada360 days (720 days for telecommunications; day of the event for public performances)
Factura por Contingencia360 days

[1] There is no obligation, in any modality, to defer issuance to a fiscal period after the one in which the taxable event occurred.

Cancellation, credit/debit notes and late corrections​

  • A validly registered fiscal document in an online modality can be changed to "ANULADO" up to the 9th–10th day of the following month, and only where the underlying operation never took place (Article 38, RND N° 102100000011). [1]
  • Since 13 July 2026, RND N° 102600000025 adds a formal procedure for cancelling a fiscal document after that deadline: the taxpayer files a request with supporting documentation to their Gerencia Distrital/GRACO, and SIN resolves it (approval or rejection, notified through the taxpayer's tax mailbox) within up to six months. A transitional rule lets requests for documents issued before this RND use the new process until 30 November 2026. [2]
  • Notas de Crédito-Débito adjust the fiscal debit/credit where goods or services are returned or an agreed operation is rescinded; Notas de Conciliación correct the amount billed (e.g., for utilities) within 12 months of the original invoice. [1]

Currency​

Since 15 July 2026, RND N° 102600000026 amends Article 25(IX) of RND N° 102100000011 so that a foreign-currency fiscal document must record the Tipo de Cambio Oficial (TCO) published by the Banco Central de Bolivia (BCB) for the transaction date — following Bolivia's move to a flexible exchange-rate regime under Resolución Ministerial N° 245 and BCB Resolución de Directorio N° 88/2026 (both 26 June 2026). Regulated financial institutions may instead use the exchange rate set under ASFI rules. Export invoices, free-zone invoices and prevalored international-flight fares may still show Bolivianos and/or their foreign-currency equivalent under customs rules. [3]

Retention​

Fiscal documents (and, where cancelled, the original marked "ANULADO") must be kept for the duration of the tax-administration's prescription period under the Código Tributario Boliviano — now four (4) years, following Ley N° 1733's amendment of Article 59 of Ley N° 2492 (this prescription change, unlike the IVA "por fuera" reform, is not gated by a pending decree). [1] [4]

Technical format​

Documents issued in an online modality must be generated and transmitted as an XML Documento Fiscal Digital, authenticated with a digital signature (Electrónica en Línea) or a hash/huella digital (Computarizada en Línea), following the technical annex SIN publishes at impuestos.gob.bo. See E-invoicing status below for the mandate timeline. [1]

E-invoicing status (Sistema de Facturación)​

Bolivia does not run a Peppol- or EN 16931-style network; its Sistema de Facturación (RND N° 102100000011) defines six modalities, three of them online: [1]

ModalityDescription
Facturación Electrónica en LíneaDigital-signature XML documents via an authorized (own or third-party) invoicing system.
Facturación Computarizada en LíneaHash/fingerprint-authenticated documents via an authorized system, using the taxpayer's own credentials.
Facturación Portal Web en LíneaSIN's free web portal at impuestos.gob.bo, open to all IVA taxpayers by subscription.
Facturación Computarizada (SFV)Transitional software-based modality inherited from the earlier Sistema de Facturación Virtual.
Facturación ManualPre-printed, hand-completed documents from an authorized printer (max. 300 per activity/branch).
Facturación PrevaloradaPre-priced documents (fixed-price/high-volume goods and services), pre-printed or online.

SIN assigns each taxpayer to a modality and periodically obligates further cohorts ("grupos") into an online modality by resolution, based on criteria such as economic activity, invoicing volume and e-commerce exposure. [1] The most recent cohorts — Grupos 9 to 12 — had their adaptation deadline extended to 30 September 2026 by RND N° 102600000007 (SIN press release, 25 March 2026); from 1 October 2026 those groups may issue fiscal documents only through their assigned online modality. [2]

Two amendments in July 2026 refine the online rules further: RND N° 102600000026 (15 July 2026) requires foreign-currency documents in any modality to record the BCB's daily official exchange rate (see Currency), and RND N° 102600000025 (13 July 2026) adds a formal late-cancellation procedure for fiscal documents past the normal 9th/10th-of-next-month annulment deadline (see Cancellation, credit/debit notes and late corrections). [3] [4]

Source snapshot — RND 102600000026 — official exchange rate on foreign-currency invoices Source snapshot captured 2026-08-03 — original

Recent changes​

  • 2026-07-15 — RND N° 102600000026 amended Article 25(IX) of RND N° 102100000011 (Sistema de Facturación): foreign-currency fiscal documents must now record the Tipo de Cambio Oficial published daily by the Banco Central de Bolivia, following Bolivia's move to a flexible exchange-rate regime (Resolución Ministerial N° 245 and BCB Resolución de Directorio N° 88/2026, both 26 June 2026). (Servicio de Impuestos Nacionales) — see issue
  • 2026-07-13 — RND N° 102600000025 amended Article 38(II) of RND N° 102100000011: taxpayers may now request late cancellation of a fiscal document past the normal 9th/10th-of-next-month deadline, resolved by SIN within up to six months; a transitional rule extends this to documents issued earlier, until 30 November 2026. (Servicio de Impuestos Nacionales) — see issue
  • 2026-05-27 — Ley N° 1733 (Ley de Alivio Tributario) enacted, reforming Article 5 of Ley N° 843 to move IVA from "por dentro" (13% embedded, ~14.94% effective) to "por fuera" (13% added to the net price) — not yet in force, pending publication of an implementing Decreto Supremo (none published as of 3 August 2026). The same law also condones certain pre-2018/2020 tax debts and shortens the tax-prescription period to 4 years, both already effective. (Gaceta Oficial del Estado Plurinacional de Bolivia; law text also published at impuestos.gob.bo)
  • 2026-04-13 — SIN restored the full (100%) VAT fiscal credit on gasoline and diesel purchase invoices, removing a prior cap that allowed only 70% of the input VAT to be credited. (Servicio de Impuestos Nacionales)
  • 2026-03-25 — SIN extended, via RND N° 102600000007, the deadline for taxpayer Grupos 9–12 to adapt to their assigned online invoicing modality to 30 September 2026; from 1 October 2026 those groups must issue fiscal documents exclusively through that modality. (Servicio de Impuestos Nacionales)

Frequently Asked Questions​

What is Bolivia's standard IVA rate, and is it calculated "por dentro" or "por fuera"?​

Ley N° 843 sets a single general IVA rate of 13% (Article 15). Today that 13% is still applied "por dentro" — treated as already included in the invoiced price rather than added on top — producing an effective rate on the pre-tax net price of approximately 14.94% (13 ÷ 87). SIN itself described this exact mechanic and figure in its February 2026 announcement of what became Ley N° 1733. Ley N° 1733, enacted 27 May 2026, will end "por dentro" and switch to "por fuera" (13% on the net price, shown separately) — but only once its implementing Decreto Supremo is published, and none has been as of 3 August 2026. Until then, invoices continue under the current method. [1] [2]

Is the change from IVA "por dentro" to "por fuera" under Ley N° 1733 already in force?​

No. Ley N° 1733's Disposición Final Única ties its Disposición Adicional Segunda (the "por fuera" rewrite of Article 5, Ley N° 843) to a future event: entry into force "a partir del primer día del siguiente mes de la publicación del Decreto Supremo reglamentario." As of 3 August 2026, that Decreto Supremo has not been published — it is absent from SIN's own list of Decretos Supremos, and contemporaneous Bolivian tax coverage confirms the reform remains pending. Keep issuing "por dentro" invoices at 13% nominal / ~14.94% effective until SIN or the Gaceta Oficial confirm publication. [1]

How do I get a NIT to register for IVA in Bolivia?​

Register online at impuestos.gob.bo via "SIAT en Línea" > "Padrón Biométrico Digital" (RND N° 10-0009-11): create an inscription account, attach the required documents for your applicant type, then attend an in-person biometric appointment at a SIN office. SIN then issues the NIT. Registration is required for any natural or legal person carrying out taxable economic activity — it is triggered by the activity, not by a turnover threshold. Small merchants below a Bs60,000 capital threshold may instead register under the simplified RTS regime — see Registration thresholds. [1]

What must a valid Bolivian factura contain, and when can buyer details be left off?​

Under Article 25 of RND N° 102100000011, a factura must show the date, an itemized description/quantity/unit price and subtotal (or service detail), matching numeral and literal amounts, applicable taxes, and — only above Bs1,000 — the buyer's name and NIT/CI (at or below Bs1,000, unidentified buyers can be recorded as "sin nombre"/"S/N" with NIT 0). No document is required at all for sales under Bs5 unless requested, and restaurants may write "Consumo" for Manual-modality bills of Bs300 or less. Since 15 July 2026, foreign-currency invoices must also show the Banco Central de Bolivia's official exchange rate (RND N° 102600000026). [1] [2]

Is e-invoicing mandatory in Bolivia?​

Increasingly, but not universally. The Sistema de Facturación offers three online modalities — Electrónica en Línea, Computarizada en Línea and Portal Web en Línea — alongside Manual, Prevalorada and transitional Computarizada SFV. SIN assigns taxpayers to a modality and progressively obligates further groups. The latest cohorts, Grupos 9–12, have until 30 September 2026 to adapt (RND N° 102600000007, 25 March 2026); from 1 October 2026 they must invoice exclusively through their assigned online modality. Foreign-currency documents in any modality must show the BCB's official exchange rate since 15 July 2026. [1]

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