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.

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.

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