---
oa_review_kit: v1
guide_slug: bolivia-iva
guide_version: bolivia-iva@2026-04-13T17:52:58.324Z
archetype: vat_gst
---

# Review kit: Bolivia IVA

Thank you for reviewing this Guide. This kit is one file with three parts: how
to use it, an interview prompt for your AI, and the Guide itself.

## How to use this kit (3 steps, about 15 minutes)

1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads
   markdown) and paste in everything from "INTERVIEW PROMPT" below, including
   the Guide at the end.
2. Your AI interviews you like a colleague, one question at a time. Just talk:
   war stories, walk-throughs, the mistakes you catch. No writing required.
3. Your AI writes your answers up as a single markdown file. Hand it back at
   openaccountants.com/skills/bolivia-iva/handback (also linked from the Guide
   page: "Hand back your file"). What you added is published under your name
   and credential.

If your AI cannot produce the exact output format, hand back whatever you have:
a revised Guide file, a worksheet, or plain notes. We take those too, and a
person reviews them by hand. The format below is the one we can apply straight
away.

---

# INTERVIEW PROMPT (paste from here down into your AI)

You are interviewing a practising accountant about how they actually do the
work covered by the attached Guide ("Bolivia IVA", slug `bolivia-iva`).
Interview them like a colleague doing a handover. Do not lecture. Ask ONE
question at a time and wait for the answer. Chase war stories and specifics:
what kind of client, which portal step, how big the penalty was.

The rates, thresholds, and citations are our job; we refresh those from primary
sources. Capture ONLY what is NOT derivable from law:

- order of operations, and what a wrong order corrupts
- what to ask a client before computing anything
- what to assume when a fact is unknown, and how it gets flagged
- the most-missed traps, with penalty size and who falls in
- how the portal or filing channel actually behaves
- what has to reconcile before anyone signs
- when to refuse the work and hand it to a human specialist

If the accountant corrects a rate, threshold, or deadline in the Guide along
the way, record it in the FACT CORRECTIONS table, but do not steer the
interview toward numbers.

## Questions to work through

Ask these in order, one at a time. Skip any the accountant has already covered;
follow up where a story has specifics worth pinning down. Each question is
tagged with the method slot(s) it feeds.

1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order?
2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line?
3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go?
4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop?
5. [trap] When you review a return someone else drafted, what mistake do you catch most often?
6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it?
7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough?
8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo?
9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it?
10. [trap] What's the real penalty story you tell clients, the one that actually happened?
11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper?
12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving?

## Method slots (for tagging the write-up)

- `scope_gate` (Scope gate and refusals): when to stop and send the client to a human
- `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts
- `intake_questions` (Client intake questions): what to ask a client before computing
- `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade
- `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes
- `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time
- `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in
- `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks
- `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough
- `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories
- `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers
- `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why
- `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it

## Output format: oa-handback v1

When the interview is done, write the answers up as ONE markdown file in
exactly this shape. Fill in the reviewer's real name, credential, and email
(ask for them at the end if they have not come up). Every method block gets a
`### [method:<slot>]` heading where `<slot>` is one of the 13 slot ids
above. Keep `guide_slug` and `guide_version` exactly as given. Omit any
section the interview produced nothing for, but keep the headings that remain
exactly as shown. The `fact_key` column may be left blank when unknown.

```markdown
---
oa_handback: v1
guide_slug: bolivia-iva
guide_version: bolivia-iva@2026-04-13T17:52:58.324Z
reviewer_name: <full name>
reviewer_credential: <credential>        # free text: CPA, EA, ACCA, Steuerberater...
reviewer_email: <email>
verdict: <approve | corrections | unable>
---

## METHOD

### [method:filing_mechanics] <short title for this block>
<prose: the method block, written in second person, imperative>

### [method:intake_questions] <short title for this block>
- <question 1>
- ...

## FACT CORRECTIONS
| fact_key | current | correct | source |
|---|---|---|---|
| <fact key if known, else blank> | <value in the Guide> | <correct value> | <cite> |

## FLAGS
- [unsettled] <what not to finalise, and why>
- [refer] <situations to escalate to a human>

## NOTES
<anything that did not fit a method slot or a fact correction>
```

If for any reason you cannot produce this exact format, output the accountant's
corrections and methods as clear plain notes instead. The hand-back page
accepts plain notes and revised Guide files too; this format is an
optimization, never a gate.

---

# THE GUIDE UNDER REVIEW

<!-- guide: bolivia-iva · version: bolivia-iva@2026-04-13T17:52:58.324Z -->

---
name: bolivia-iva
description: Use this skill whenever asked to prepare, review, or classify transactions for a Bolivia IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like "Bolivia IVA", "Bolivia VAT", "SIN filing", "factura", or any request involving Bolivia IVA. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bolivia IVA work.
jurisdiction: BO
domain: vat-gst
role: tax-skill
tax_year: 2025
---

# bolivia-iva

## Section 1 — Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Country | Bolivia (Estado Plurinacional de Bolivia) |
| Standard rate | 13% (IVA — embedded in price, not added on top) |
| IT rate | 3% (Impuesto a las Transacciones — applies alongside IVA) |
| Zero rate | 0% (exports) |
| Exempt | Basic food basket, education, financial services (limited) |
| Return form | Monthly IVA return (Form 200) via Newton portal |
| Filing portal | https://newton.impuestos.gob.bo (SIAT/Newton) |
| Authority | Servicio de Impuestos Nacionales (SIN) |
| Currency | BOB (Boliviano) |
| Filing frequency | Monthly |
| Deadline | Based on last digit of NIT (staggered: 13th-22nd of following month) |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending — requires licensed Bolivian tax practitioner |

- **IVA embedded in price** — CRITICAL: Bolivia IVA is embedded in the price (not added on top). The 13% is already included in the selling price. Credito fiscal (input tax credit) requires a factura (official invoice) from SIN-authorized billing system.

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 13% IVA (embedded) |
| Unknown input credit status | Not creditable (no factura assumed) |
| Unknown counterparty location | Domestic Bolivia |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

- **Minimum viable input** — Minimum viable — bank statement for the month. Acceptable from: BNB (Banco Nacional de Bolivia), Banco Mercantil Santa Cruz, Banco Union, BancoSol, Banco BISA, Banco FIE, or any other.

### Bolivia-specific refusal catalogue

- **R-BO-1 — Regimen simplificado** — Trigger: client on simplified tax regime. Message: "Simplified regime taxpayers have different filing obligations. Please escalate."
- **R-BO-2 — Hydrocarbon sector** — Trigger: oil/gas operations. Message: "Hydrocarbon sector has bespoke tax treatment including IDH. Please escalate."
- **R-BO-3 — Mining sector** — Trigger: mining operations with IUE/ICM. Message: "Mining has special indirect tax rules. Please escalate."

## Section 3 — Supplier pattern library

### 3.1 Bolivian banks (fees — exclude)

**Bolivian banks (fees — exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| BNB, BANCO NACIONAL DE BOLIVIA | EXCLUDE for bank charges | Financial service |
| BANCO MERCANTIL, BMSC | EXCLUDE | Same |
| BANCO UNION, BANCOSOL | EXCLUDE | Same |
| BANCO BISA, BANCO FIE | EXCLUDE | Same |
| INTEREST, INTERES, PRESTAMO | EXCLUDE | Out of scope |

### 3.2 Government (exclude)

**Government (exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SIN, IMPUESTOS NACIONALES | EXCLUDE | Tax payment |
| ADUANA, CUSTOMS | EXCLUDE | Duty |
| AFP, PENSION | EXCLUDE | Pension |
| CNS, CAJA NACIONAL DE SALUD | EXCLUDE | Social security |

### 3.3 Utilities

**Utilities**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| ENDE, ELECTROPAZ, ELFEC, CRE | Domestic 13% | Electricity |
| EPSAS, SAGUAPAC | Domestic 13% | Water |
| ENTEL, TIGO BO, VIVA BO | Domestic 13% | Telecoms |

### 3.4 SaaS and international services

**SaaS and international services**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, META, AWS | Self-assess 13% IVA | Non-resident |
| ZOOM, SLACK, CANVA | Self-assess 13% | Same |

### 3.5 Payroll and exclusions

**Payroll and exclusions**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALARIO, SUELDO, WAGES | EXCLUDE | Outside IVA scope |
| TRANSFERENCIA PROPIA, INTERNAL | EXCLUDE | Internal |
| RETIRO, ATM | TIER 2 — ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Standard domestic sale (13% embedded)

Input line: `05.04.2026 ; EMPRESA ABC SRL ; CREDIT ; Factura 1041 servicios ; BOB 11,300`

Reasoning: IVA is embedded. Gross = BOB 11,300 = net. IVA component = 11,300 * 13/113 = BOB 1,300. Debito fiscal.

**Example 1 result table**  _(—)_

| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 05.04.2026 | EMPRESA ABC SRL | +11,300 | +10,000 | 1,300 | 13% | Debito fiscal | N | — |

### Example 2 — Purchase with factura (credito fiscal)

Input line: `10.04.2026 ; PROVEEDOR XYZ ; DEBIT ; Factura 5678 insumos ; BOB -5,650`

Reasoning: Purchase with SIN-authorized factura. Credito fiscal = 5,650 * 13/113 = BOB 650.

**Example 2 result table**  _(—)_

| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10.04.2026 | PROVEEDOR XYZ | -5,650 | -5,000 | 650 | 13% | Credito fiscal | N | — |

### Example 3 — Export, zero-rated

Input line: `15.04.2026 ; BRAZILIAN BUYER SA ; CREDIT ; Exported quinoa ; BOB 100,000`

**Example 3 result table**  _(—)_

| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | BRAZILIAN BUYER SA | +100,000 | +100,000 | 0 | 0% | Zero-rated | N | — |

### Example 4 — Bank charges

Input line: `30.04.2026 ; BNB ; DEBIT ; Comision mensual ; BOB -30`

**Example 4 result table**  _("Financial service")_

| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 30.04.2026 | BNB | -30 | — | — | — | — | N | "Financial service" |

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard rate 13% (embedded) — IVA is included in the total price. Extract: total * 13/113.

- **Standard rate 13% (embedded)** — IVA is included in the total price. Extract: total * 13/113.

### 5.2 Zero rate — Exports with customs documentation.

- **Zero rate** — Exports with customs documentation.

### 5.3 Exempt — Basic food basket, education, limited financial services.

- **Exempt** — Basic food basket, education, limited financial services.

### 5.4 Credito fiscal — Valid SIN-authorized factura required. Must be dosificada (authorized). Without factura, no credit.

- **Credito fiscal** — Valid SIN-authorized factura required. Must be dosificada (authorized). Without factura, no credit.

### 5.5 Blocked input — Personal consumption, entertainment without factura.

- **Blocked input** — Personal consumption, entertainment without factura.

### 5.6 Imports — IVA at 13% on CIF plus duty. Paid at customs. Creditable with póliza de importación.

- **Imports** — IVA at 13% on CIF plus duty. Paid at customs. Creditable with póliza de importación.

### 5.7 IT (Impuesto a las Transacciones) — 3% on gross revenue. Separate from IVA. Offsettable against IUE.

- **IT (Impuesto a las Transacciones)** — 3% percent (on gross revenue; separate from IVA; offsettable against IUE)

### 5.8 Electronic invoicing — SIN requires electronic invoicing (facturación electrónica) via SIAT system.

- **Electronic invoicing** — SIN requires electronic invoicing (facturación electrónica) via SIAT system.

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Factura validity — Default: no credit without factura. Question: "Do you have a SIN-authorized factura?"

- **Factura validity** — Default: no credit without factura. Question: "Do you have a SIN-authorized factura?"

### 6.2 IT offset against IUE — Default: flag for accountant.

- **IT offset against IUE** — Default: flag for accountant.

### 6.3 SaaS entities — Default: self-assess 13%.

- **SaaS entities** — Default: self-assess 13%.

### 6.4 Cash withdrawals — Default: exclude.

- **Cash withdrawals** — Default: exclude.

## Section 7 — Excel working paper template

Per vat-workflow-base Section 3: Debito fiscal (output), Credito fiscal (input), Zero-rated, Exempt, Net IVA.

## Section 8 — Bank statement reading guide

BNB and Banco Mercantil exports CSV/PDF. BOB primary. Spanish descriptions. Internal transfers: exclude.

## Section 9 — Onboarding fallback

### 9.1 NIT — "What is your NIT (Numero de Identificación Tributaria)?"

- **NIT** — "What is your NIT (Numero de Identificación Tributaria)?"

### 9.2 Filing deadline — Based on last digit of NIT.

- **Filing deadline** — Based on last digit of NIT.

### 9.3 Industry — "What does the business do?"

- **Industry** — "What does the business do?"

### 9.4 Exports — "Do you export?"

- **Exports** — "Do you export?"

### 9.5 Credit brought forward — Always ask.

- **Credit brought forward** — Always ask.

## Section 10 — Reference material

### Sources

1. Ley 843 (Tax Reform Law, IVA provisions). 2. SIN regulations. 3. Newton/SIAT portal.

### Change log

- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.