Bolivia’s National Tax Service (NTS) has issued a release announcing the issuance of Resolution No. 102100000020 of 4 November 2021, which provides additional economic activity types and codes for taxpayer registration. The additional economic activity types are in relation to the digital economy and digital services, including intermediation services for the sale of goods and services through digital media, the provision of digital content for download or streaming, the provision of digital content platforms and services for online education, and the provision of cloud technology, among others.
Taxpayers engaged in such activities in Bolivia are required to update their registration within 60 days. The release also notes that the resolution only addresses taxpayer registration and does not introduce any new tax. The NTS also issued a further release to clarify this point.
Source Orbitax
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