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OOpenAccountants
openaccountants/skills/bolivia-iva.md
bolivia-iva.md200 lines7.6 KB
v20
1---
2name: bolivia-iva
3description: 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.
4version: 2.0
5---
6 
7# Bolivia IVA Return Skill v2.0
8 
9## Section 1 — Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Bolivia (Estado Plurinacional de Bolivia) |
14| Standard rate | 13% (IVA — embedded in price, not added on top) |
15| IT rate | 3% (Impuesto a las Transacciones — applies alongside IVA) |
16| Zero rate | 0% (exports) |
17| Exempt | Basic food basket, education, financial services (limited) |
18| Return form | Monthly IVA return (Form 200) via Newton portal |
19| Filing portal | https://newton.impuestos.gob.bo (SIAT/Newton) |
20| Authority | Servicio de Impuestos Nacionales (SIN) |
21| Currency | BOB (Boliviano) |
22| Filing frequency | Monthly |
23| Deadline | Based on last digit of NIT (staggered: 13th-22nd of following month) |
24| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
25| Validated by | Pending — requires licensed Bolivian tax practitioner |
26 
27**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.
28 
29**Conservative defaults:**
30 
31| Ambiguity | Default |
32|---|---|
33| Unknown rate on a sale | 13% IVA (embedded) |
34| Unknown input credit status | Not creditable (no factura assumed) |
35| Unknown counterparty location | Domestic Bolivia |
36 
37---
38 
39## Section 2 — Required inputs and refusal catalogue
40 
41### Required inputs
42 
43**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.
44 
45### Bolivia-specific refusal catalogue
46 
47**R-BO-1 — Regimen simplificado.** Trigger: client on simplified tax regime. Message: "Simplified regime taxpayers have different filing obligations. Please escalate."
48 
49**R-BO-2 — Hydrocarbon sector.** Trigger: oil/gas operations. Message: "Hydrocarbon sector has bespoke tax treatment including IDH. Please escalate."
50 
51**R-BO-3 — Mining sector.** Trigger: mining operations with IUE/ICM. Message: "Mining has special indirect tax rules. Please escalate."
52 
53---
54 
55## Section 3 — Supplier pattern library
56 
57### 3.1 Bolivian banks (fees — exclude)
58 
59| Pattern | Treatment | Notes |
60|---|---|---|
61| BNB, BANCO NACIONAL DE BOLIVIA | EXCLUDE for bank charges | Financial service |
62| BANCO MERCANTIL, BMSC | EXCLUDE | Same |
63| BANCO UNION, BANCOSOL | EXCLUDE | Same |
64| BANCO BISA, BANCO FIE | EXCLUDE | Same |
65| INTEREST, INTERES, PRESTAMO | EXCLUDE | Out of scope |
66 
67### 3.2 Government (exclude)
68 
69| Pattern | Treatment | Notes |
70|---|---|---|
71| SIN, IMPUESTOS NACIONALES | EXCLUDE | Tax payment |
72| ADUANA, CUSTOMS | EXCLUDE | Duty |
73| AFP, PENSION | EXCLUDE | Pension |
74| CNS, CAJA NACIONAL DE SALUD | EXCLUDE | Social security |
75 
76### 3.3 Utilities
77 
78| Pattern | Treatment | Notes |
79|---|---|---|
80| ENDE, ELECTROPAZ, ELFEC, CRE | Domestic 13% | Electricity |
81| EPSAS, SAGUAPAC | Domestic 13% | Water |
82| ENTEL, TIGO BO, VIVA BO | Domestic 13% | Telecoms |
83 
84### 3.4 SaaS and international services
85 
86| Pattern | Treatment | Notes |
87|---|---|---|
88| GOOGLE, MICROSOFT, META, AWS | Self-assess 13% IVA | Non-resident |
89| ZOOM, SLACK, CANVA | Self-assess 13% | Same |
90 
91### 3.5 Payroll and exclusions
92 
93| Pattern | Treatment | Notes |
94|---|---|---|
95| SALARIO, SUELDO, WAGES | EXCLUDE | Outside IVA scope |
96| TRANSFERENCIA PROPIA, INTERNAL | EXCLUDE | Internal |
97| RETIRO, ATM | TIER 2 — ask | Default exclude |
98 
99---
100 
101## Section 4 — Worked examples
102 
103### Example 1 — Standard domestic sale (13% embedded)
104 
105**Input line:** `05.04.2026 ; EMPRESA ABC SRL ; CREDIT ; Factura 1041 servicios ; BOB 11,300`
106 
107**Reasoning:** IVA is embedded. Gross = BOB 11,300 = net. IVA component = 11,300 * 13/113 = BOB 1,300. Debito fiscal.
108 
109| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
110|---|---|---|---|---|---|---|---|---|
111| 05.04.2026 | EMPRESA ABC SRL | +11,300 | +10,000 | 1,300 | 13% | Debito fiscal | N | — |
112 
113### Example 2 — Purchase with factura (credito fiscal)
114 
115**Input line:** `10.04.2026 ; PROVEEDOR XYZ ; DEBIT ; Factura 5678 insumos ; BOB -5,650`
116 
117**Reasoning:** Purchase with SIN-authorized factura. Credito fiscal = 5,650 * 13/113 = BOB 650.
118 
119| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
120|---|---|---|---|---|---|---|---|---|
121| 10.04.2026 | PROVEEDOR XYZ | -5,650 | -5,000 | 650 | 13% | Credito fiscal | N | — |
122 
123### Example 3 — Export, zero-rated
124 
125**Input line:** `15.04.2026 ; BRAZILIAN BUYER SA ; CREDIT ; Exported quinoa ; BOB 100,000`
126 
127| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
128|---|---|---|---|---|---|---|---|---|
129| 15.04.2026 | BRAZILIAN BUYER SA | +100,000 | +100,000 | 0 | 0% | Zero-rated | N | — |
130 
131### Example 4 — Bank charges
132 
133**Input line:** `30.04.2026 ; BNB ; DEBIT ; Comision mensual ; BOB -30`
134 
135| Date | Counterparty | Gross | Net | IVA | Rate | Field | Default? | Excluded? |
136|---|---|---|---|---|---|---|---|---|
137| 30.04.2026 | BNB | -30 | — | — | — | — | N | "Financial service" |
138 
139---
140 
141## Section 5 — Tier 1 classification rules (compressed)
142 
143### 5.1 Standard rate 13% (embedded) — IVA is included in the total price. Extract: total * 13/113.
144### 5.2 Zero rate — Exports with customs documentation.
145### 5.3 Exempt — Basic food basket, education, limited financial services.
146### 5.4 Credito fiscal — Valid SIN-authorized factura required. Must be dosificada (authorized). Without factura, no credit.
147### 5.5 Blocked input — Personal consumption, entertainment without factura.
148### 5.6 Imports — IVA at 13% on CIF plus duty. Paid at customs. Creditable with póliza de importación.
149### 5.7 IT (Impuesto a las Transacciones) — 3% on gross revenue. Separate from IVA. Offsettable against IUE.
150### 5.8 Electronic invoicing — SIN requires electronic invoicing (facturación electrónica) via SIAT system.
151 
152---
153 
154## Section 6 — Tier 2 catalogue (compressed)
155 
156### 6.1 Factura validity — Default: no credit without factura. Question: "Do you have a SIN-authorized factura?"
157### 6.2 IT offset against IUE — Default: flag for accountant.
158### 6.3 SaaS entities — Default: self-assess 13%.
159### 6.4 Cash withdrawals — Default: exclude.
160 
161---
162 
163## Section 7 — Excel working paper template
164 
165Per vat-workflow-base Section 3: Debito fiscal (output), Credito fiscal (input), Zero-rated, Exempt, Net IVA.
166 
167---
168 
169## Section 8 — Bank statement reading guide
170 
171BNB and Banco Mercantil exports CSV/PDF. BOB primary. Spanish descriptions. Internal transfers: exclude.
172 
173---
174 
175## Section 9 — Onboarding fallback
176 
177### 9.1 NIT — "What is your NIT (Numero de Identificación Tributaria)?"
178### 9.2 Filing deadline — Based on last digit of NIT.
179### 9.3 Industry — "What does the business do?"
180### 9.4 Exports — "Do you export?"
181### 9.5 Credit brought forward — Always ask.
182 
183---
184 
185## Section 10 — Reference material
186 
187### Sources
1881. Ley 843 (Tax Reform Law, IVA provisions). 2. SIN regulations. 3. Newton/SIAT portal.
189 
190### Change log
191- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
192 
193---
194 
195## Disclaimer
196 
197This 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.
198 
199The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).
200 

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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.

BOty-2025

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