Bolivia Tax Optimization

Bolivia Tax Optimization Skill v0.1

Tier 2 — research-verified. Sources: Servicio de Impuestos Nacionales (SIN/Impuestos.gob.bo), PwC Bolivia. Figures must agree with bolivia-income-tax.md / bolivia-social-contributions.md. NOT yet signed off by a Bolivian tax adviser. Aggressive positions are never advised; every suggestion must be reviewed.

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Plurinational State of Bolivia
Currency	BOB (boliviano, Bs)
Headline levers	Régimen Tributario Simplificado (RTS) for tiny traders; otherwise the general regime
General regime	IUE 25% (corporate); IVA 13%; IT 3%; RC-IVA 13% (complementary on individuals)
Anti-avoidance	RTS activity/capital limits; substance

Bolivia's small-trader lever is the RTS — a fixed bimonthly fee based on capital, not income, for retail/food/artisan activity. It is very narrow; most service businesses fall under the general regime (IUE 25%).

Section 2 -- Régimen Tributario Simplificado (RTS)

Régimen Tributario Simplificado (RTS)

Feature	Detail
Who	Natural persons in retail commerce, food sales (vivanderos), artisans only
Capital limit	Bs 60,000 (capital ≤ Bs 12,000 with sales < Bs 184,000 → no registration needed)
Tax	A fixed bimonthly fee (Bs 47–200) by category (assigned on declared capital); no invoices issued

The RTS is a flat, predictable micro-fee — but excludes most professional/service activity. (SIN; impuestos.gob.bo)

Section 3 -- General Regime (most businesses)

General Regime rates

Tax	Rate
IUE (corporate income tax)	25%
IVA (VAT)	13%
IT (transactions tax)	3%
RC-IVA (complementary, individuals)	13% — offsettable with VAT on personal purchase invoices

Optimisation under the general regime is mostly about (a) collecting VAT-bearing purchase invoices to offset RC-IVA/IVA, and (b) genuine deductible expenses against IUE. [RESEARCH GAP — reviewer to confirm any SME incentives and the dividend treatment.]

Section 4 -- Red Lines (do not cross)

• RTS eligibility narrowness — RTS eligibility is narrow (activity + capital limits) — don't place service/professional activity there. AUDIT FLASH POINT.
• Genuine VAT invoices only — Keep genuine VAT purchase invoices to offset RC-IVA — but never use fake invoices (a known enforcement focus).
• Substance requirement — Substance for any structure.

PROHIBITIONS

• RTS misuse for service/professional activity — NEVER present the RTS for service/professional activity (retail/food/artisan only).
• Fabricated invoices — NEVER use fabricated purchase invoices to offset RC-IVA/IVA.
• Rate consistency — NEVER contradict the rates in bolivia-income-tax.md / bolivia-social-contributions.md.
• Research gap disclosure — NEVER present [RESEARCH GAP] figures as confirmed, nor optimisation as definitive advice — route to a licensed Bolivian tax adviser.

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 licensed tax adviser in Bolivia) before acting upon.