- Bolivia allows businesses under the “zero rate” VAT regime to deduct previously non-creditable 13% VAT on purchases from their Corporate Income Tax (IUE) starting 7 April 2026.
- The reform aligns with Supreme Decree No. 5563 and repeals previous regulations that prevented this deduction.
- Sectors benefiting include international transport, publishing, and capital goods importers/distributors.
- The change reduces overall tax liability, improves cash flow, and ensures fairer taxation for affected businesses.
- Existing invoicing systems already support the identification of these transactions.
Source: regfollower.com
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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