Taxes in Bolivia

Tax obligations in Bolivia arise from the Constitution, the Código Tributario Boliviano, Ley N° 843, decrees, current Resoluciones Normativas de Directorio and ratified international agreements. The Servicio de Impuestos Nacionales, or SIN, administers national domestic taxes, the Registro Nacional de Contribuyentes, the NIT, SIAT services, electronic invoicing, audits, collection and sanctions. Aduana Nacional handles customs duties, and autonomous municipal and departmental governments may impose local taxes under their own rules. The Autoridad de Impugnación Tributaria handles administrative tax appeals. Individuals with economic activities, sole proprietorships and legal entities generally need registration in the Registro Nacional de Contribuyentes and a NIT, unless a specific special regime applies. Registration can be completed online or in person. Individuals usually provide an identity document and tax, business and residence information; legal entities also provide incorporation, registration and representation documents. A regulated activity may require proof from the relevant regulator before activation or invoicing. The NIT information must remain current, and changes, suspension and cancellation must be reported through the applicable process. After approval, the taxpayer may receive access to SIAT en Línea, SIAT en tus manos and the Buzón Tributario, which is used for electronic notices and tax communications. VAT, or IVA, is generally 13% and applies to sales of goods, services, rentals, construction and imports. Monthly declarations commonly use Forms 200 or 210, with input-tax credit depending on valid invoices and supporting records. Since 2026, Ley N° 1733 expressly places IVA outside the invoice amount, while the effective tax burden remains 13% under the applicable rules. The Transaction Tax, or IT, is generally 3% of gross income or transactions and is usually declared monthly with Form 400. Corporate income tax, or IUE, is generally 25% of taxable net profit and is declared annually with the form applicable to the sector, such as Forms 500, 520, 501 or 598. The annual return is generally due within 120 days after the end of the financial year, with digital financial statements where required. RC-IVA applies to certain personal income. Employees normally deal with it through employer withholding and Forms 608 and 110, while direct taxpayers such as landlords, independent professionals and people with income from trades or capital may use Form 610 quarterly. The General Wealth Tax, or IGF, applies to natural persons whose net wealth exceeds Bs30,000,000 on 31 December. Residents are assessed on domestic and foreign wealth when they meet the residence rule of more than 183 days within twelve months; non-residents are assessed on wealth located in Bolivia. Progressive rates are 1.4%, 1.9% and 2.4%, with Form 022 generally due by the last working day of March for residents and Form 023 by the last working day of April for non-residents. Some activities use special regimes rather than the ordinary VAT, IT and IUE structure. The Régimen Tributario Simplificado, or RTS, covers qualifying small retailers, artisans and food vendors and combines those taxes into bimonthly quotas. Its six capital bands range from Bs12,001 to Bs60,000, with quotas of Bs47, Bs90, Bs147, Bs158, Bs200 and Bs350 under the cited rules; invoices are generally not issued in the ordinary way. The Sistema Tributario Integrado, or STI, is designed for qualifying natural persons operating up to two vehicles in urban or provincial transport and normally uses quarterly quotas. The Régimen Agropecuario Unificado, or RAU, covers qualifying agricultural, livestock, poultry, beekeeping, floriculture, rabbit-farming and fish-farming activities, with regional land limits and differentiated quotas. A special regime does not automatically apply to another activity. Sector-specific taxes can affect alcohol, tobacco and vehicles through the Impuesto al Consumo Específico, hydrocarbons through IEHD and IDH, foreign flights through ISAE, gaming and certain mining or hydrocarbon activities through sectoral charges. Their rates depend on the product, activity and current rule. The former ITF framework was repealed by Ley N° 1717 of 10 April 2026, and RND 102600000013 repealed the related ITF regulation; it should therefore not be treated as a currently owed standard tax without a specific current rule. Taxpayers may need an authorized electronic, computerized, web, manual or pre-valued invoicing method. Depending on the method, the system may require electronic or digital signatures, portal credentials, XML data, a CUF or CUFD and validation by the SIN. A PDF printout may be optional for a digital invoice. The exact modality and exceptions depend on the sector and current RND. Monthly Forms 200, 400 and 608 commonly follow the last digit of the NIT: digits 0 through 9 correspond respectively to the 13th through 22nd of the following month. If the date falls on a holiday or non-working day, the deadline generally moves to the next working day. VAT purchase and sales records are commonly recorded or consolidated by the ninth day of the following month. Taxpayers may also have monthly payroll-tax schedules, annual bank-payment records for purchases or sales of at least Bs50,000, and accounting or information duties according to their regime. Failure to register, issue an invoice, withhold tax, submit a return or retain required evidence can lead to fines, interest, monetary-value maintenance, collection measures or closure. The precise sanction depends on the Código Tributario Boliviano, the current RND, the regime and the violation. Paying the tax does not remove separate formal duties such as filing, invoicing or information reporting. Payment facilities exist only for legally eligible obligations; restrictions can apply to withholding amounts, import VAT, ISAE, ITF-related matters and other specified liabilities. Ley N° 1733 introduced exceptional 2026 relief measures. Depending on the taxpayer and debt, older periods through 31 December 2017 and 2020 may qualify for remission, while periods from 2018 and 2019 and from 2021 to 2025 may qualify for regularization. The relief may cover tax, interest and penalties or only the remaining principal, and payment arrangements may extend up to 36 months under the applicable rules. Prescription periods can change from eight to four years in relevant cases. Eligibility and status should be checked in the Buzón Tributario or Mi Situación Tributaria rather than assumed. The RE-IVA programme may benefit natural persons with average monthly income of no more than Bs9,000. It requires registration with the SIN and can provide 5% of the net price of qualifying purchases supported by technologically authorized invoices, generally through a monthly direct transfer. The same invoice cannot also be used as an RC-IVA credit. The programme was renewed for 2026 under the applicable conditions. Exporters of goods may seek VAT, ICE and customs-duty refunds through CEDEIM, using export, customs, invoice, exit, import and payment evidence and the applicable VAT return, with verification before or after repayment. A faster procedure may depend on proven foreign-currency receipt. Imports can involve the customs tariff duty, or Gravamen Arancelario, based on the tariff, trade agreements and decrees. Import VAT is generally calculated on the CIF value plus the effectively paid customs duty and necessary costs not included in the invoice. Foreign currency is converted using the official BCB selling rate on the relevant declaration or validation date. A customs debt arises from the customs event and acceptance of the goods declaration. Cross-border payments can trigger withholding, including IUE-BE at a regular effective rate of 12.5% on Bolivian-source income paid to foreign beneficiaries, with special cases at 4%, 1.5% or 2.5%, and may also involve RC-IVA or IT depending on the payment and invoice. Bolivia generally applies a source-based approach to cross-border taxation. Connected-party transactions across borders may require transfer-pricing documentation, an informative report or an EPT where applicable. Double-tax agreements exist with Argentina, Germany, the United Kingdom, Sweden, France and Spain, and CAN Decision 578 can apply within the Andean Community. Treaty benefits are not automatic: the taxpayer normally needs a current residence or tax-residence certificate and must follow the SIN procedure. Municipal and departmental taxes remain relevant, but their exact tax types, rates, forms and deadlines cannot be determined at country level without the specific municipality or department.