Bolivia: VAT deadline extensions

Guidance concerning the reporting of sales to the “register of sales” for VAT purposes

Guidance concerning the reporting of sales to the “register of sales” for VAT purposes

Guidance (Resolución Normativa de Directorio (RND) N° 102200000003) issued 8 February 2022 concerns the reporting of sales to the “register of sales” (registro de compras y ventas—RCV) for value added tax (VAT) purposes.

Initially, such reporting for the month of January 2022 was to be completed by 9 February 2022; however, the date has been extended to 23 February 2022 (and extended to 25 February 2022 to modify information previously reported for January 2022).

The recent guidance also includes modifications to RND Nº 102100000011 (11 August 2021).

Read a February 2022 report (Spanish) [PDF 288 KB] prepared by the KPMG member firm in Bolivia


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