Bolivia Implements Zero Rate VAT for Capital Goods and Plant Supplies in 2025 Calendar Year

• Bolivia’s national tax service, SIN, issues new invoicing rules for specific supplies
• Requirements introduced for tax incentives on capital goods and industrial plant
• Zero rate available under Article 8 of Law No. 1613 General State Budget
• Normative Resolution of the Board of Directors No. 102500000002 dated January 3, 2025
• Invoices must be processed through online portal to benefit from zero rate
• Tax incentive available for the entire 2025 calendar year

Source: library.croneri.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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