Bolivia restores the full VAT credit on fuel purchases
This page records one dated change. For the rules in Bolivia as they stand today, see the Bolivia guide →
- Jurisdiction
- Bolivia
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Announced
- 13 April 2026
- Effective
- 13 April 2026
- Authority
- Servicio de Impuestos Nacionales (SIN), Bolivia
- Verified
- Fetched from official source · high confidence
VAT-registered buyers of gasoline and diesel in Bolivia — fleets, generators, anyone fuelling as a business input. The VAT charged on fuel is unchanged; what changes is that all of it is now recoverable instead of 70%.
Bolivia's tax authority (Servicio de Impuestos Nacionales) restored the full 100% VAT fiscal credit on gasoline and diesel purchases, removing the prior cap that allowed only 70% of input VAT to be credited. The total VAT paid on each fuel purchase is now recoverable by the taxpayer.
What changed in detail
Bolivia’s tax authority (SIN) restored the full 100% VAT fiscal credit on gasoline and diesel, scrapping the earlier cap that let businesses reclaim only 70% of the input VAT.
What it means
This one is a recovery change, not a rate change — the VAT on fuel is unchanged, but VAT-registered buyers can now deduct all of it instead of losing 30%. For Bolivian businesses that run fleets or generators, that is a direct cut in the real cost of fuel.
Proof
oficializó la eliminación de la restricción del 30% en el uso del crédito fiscal en la compra de carburantes. Desde ahora, las facturas por consumo de gasolina y diésel son computables al 100% de su valor impositivo.
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