VAT rates in Bolivia

Quick overview

Standard Rate	Reduced Rate	Other Rates
13%	N/A	Zero-rated (0%) and exempt

The local name for VAT in Bolivia is Impuesto al Valor Agregado (IVA).

There are basically 1 VAT rates in Bolivia:

• Standard VAT rate is 13%

Recent developments

For more information about (recent) rate change developments in Bolivia, please click HERE.

Standard rate: 13%

This rate applies for all transactions that take place in Bolivia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

• Exports

Exempt supplies, without the right to deduct VAT 

• Goods imported by members of diplomatic corps
• Life insurance
• Transfers of goods or assets subject to the securitization process
• Financial intermediation, insurance and pension
• Interest from loans received by financial entities
• Artistic events
• Sale of books

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on October 30, 2021.

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