Bolivia TIN number guide
Numero de Identificacion Tributaria (NIT)
The Número de Identificación Tributaria (NIT), also known as the Tax Identification Number, is a unique identifier allocated by the National Tax Service of Bolivia to a taxable individual or legal entity. This identification is provided upon registration with the service, signifying the acknowledgment that, according to the law, their economic activity is subject to taxation. Bolivia's NIT is listed under the country's official tax identifier in the worldwide directory of VAT and tax ID names.
Frequently Asked Questions
Can a foreigner obtain a NIT in Bolivia, and what documents are required?
Yes, foreigners engaging in economic activity in Bolivia must obtain a NIT from the Servicio de Impuestos Nacionales (SIN). Required documents include a valid passport, a visa or residency permit, a recent electricity bill (no older than 60 days) for both the business and residential address, and a hand-drawn sketch of each location. Registration can be started online at the SIN portal and completed at a local SIN office. After submission, the SIN conducts an in-situ verification visit within 3 to 5 business days to confirm the information provided. (Servicio de Impuestos Nacionales)
Is the NIT the same as a VAT number in Bolivia?
Yes. Bolivia does not issue a separate VAT number. The NIT serves as both the general tax identification number and the VAT number for all purposes, including invoicing, customs, and tax filings. Since there is no VAT registration threshold in Bolivia (the threshold is nil), any person or entity providing taxable supplies must register for a NIT before commencing economic activity. For a comparison of VAT registration thresholds across countries, Bolivia stands out as having no minimum threshold. Tax statements are filed monthly, with the due date determined by the last digit of your NIT. (Servicio de Impuestos Nacionales)
How do I verify whether a Bolivian NIT is active or inactive?
You can check NIT status through the SIN's Oficina Virtual at ov.impuestos.gob.bo under "Consultas Publicas." Enter the NIT number and click "Consultar" to see whether the status is Active (Activo) or Inactive (Inactivo). Under the current regulation RND 102500000017, "inactive" status means either a voluntary suspension of economic activity by the taxpayer or an automatic suspension by the SIN. You can also obtain a "Certificado de No Tenencia del NIT" — a free certificate confirming whether a person has a registered NIT — valid for 10 calendar days. (SIN Oficina Virtual)
Is electronic invoicing (factura electronica) mandatory in Bolivia?
Yes. Bolivia's Sistema de Facturacion Electronica (SFE) has been rolled out in phases since December 2021. Over 38,000 taxpayers were required to issue electronic invoices by September 2023, and the rollout continues through 10 groups. Per resolution RND 102500000036, the final deadline for all remaining taxpayers to use e-invoicing exclusively is April 1, 2026. Invoices must follow XML 1.0 UTF-8 format, include a digital signature and QR code, and be transmitted in real-time to the SIN for approval. See our global e-invoicing status tracker for Bolivia's current mandate timeline alongside other countries. (CIAT)
Do tourists or non-residents need a NIT to make purchases in Bolivia?
No. The NIT is required only for individuals and entities engaged in taxable economic activity. Tourists and non-residents making personal purchases (such as airline tickets or goods) do not need a NIT. When asked for a NIT on a receipt or invoice, non-nationals can simply leave the field blank or enter zeros. The NIT field on commercial receipts exists primarily because Bolivian nationals use purchase receipts to claim deductions on their tax returns, which does not apply to visitors. (Servicio de Impuestos Nacionales)
How Lookuptax can help you ?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.
