- Bolivia’s RND No. 102600000039 creates a SIN invoicing option for the first domestic sale of certain productive-sector goods (inputs, seeds, drones, genetics, tools, equipment, capital goods, industrial plants) under Law No. 1755, making those sales VAT-free.
- Invoices issued under this regime do not entitle the buyer to a VAT credit.
- The new option also lets taxpayers register the linked activity “wholesale of inputs, seeds, drones and accessories” in the National Taxpayer Register (RNC).
- The benefit applies only to the first sale by typically importers/wholesalers, for goods used in agriculture/livestock, industry, construction, transport, or mining, and lasts five years from Law No. 1755’s publication (until July 2031).
Source: reinickeostria.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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