Guides an AI agent through Bolivia's monthly IVA (Impuesto al Valor Agregado) compliance cycle: classifying facturas and bank entries, computing débito and crédito fiscal at the embedded 13% rate, self-assessing on imported digital services, and submitting Form 200 through the SIN Newton portal by the taxpayer's NIT-based deadline.
Confirm the taxpayer's NIT (Número de Identificación Tributaria) is active on the SIN register and identify their IVA filing category. Determine the filing deadline month (based on the last digit of the NIT, staggered between the 13th and 22nd of the following month) and flag any special regime exclusions — simplified regime (Régimen Simplificado), hydrocarbon, or mining taxpayers must be escalated immediately.
Gather all SIN-authorized facturas emitidas (issued invoices) for the month, either from the SIAT e-invoicing system or physical factura books. For each factura, extract the gross amount and compute the embedded IVA component as gross × 13/113. Identify zero-rated export sales and exempt transactions (basic food basket, education, financial services) and record them separately.
Collect all SIN-authorized facturas recibidas (received purchase invoices) for the month. Only facturas properly registered in the SIAT system generate valid crédito fiscal. Compute the embedded IVA on each as gross × 13/113. Separately identify any self-assessment obligations for imported digital services from non-resident providers (Google, AWS, Microsoft, Zoom, etc.) where the taxpayer must self-assess 13% IVA.
Bolivia's 3% Impuesto a las Transacciones (IT) applies to gross transaction values alongside IVA and must be computed and declared for the same monthly period. Calculate IT on gross sales and determine whether any IT credit from IUE (Impuesto sobre las Utilidades de las Empresas) payments is available to offset the IT liability. This phase produces the IT section of the Form 200 alongside the IVA figures.
Compute the net IVA position: débito fiscal minus crédito fiscal. If crédito exceeds débito, the surplus carries forward to the next month (no cash refund for most taxpayers). Add the IT liability to arrive at the total monthly tax due. Prepare the Form 200 data entry in the Newton portal, cross-referencing all factura numbers against SIAT records to avoid mismatches that trigger SIN observations.
Log into the SIN Newton portal (newton.impuestos.gob.bo), enter the Form 200 data, and submit before the NIT-specific deadline (13th–22nd of the month following the return period). If tax is due, generate the payment voucher (boleta de pago) and settle via bank transfer or at an authorized collection bank. Retain the Newton submission confirmation and payment receipt as required audit documentation.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Bolivia accountant for review.