Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for September 2023

Taxpayers whose NITends in digits 5, 6, 7, 8 and 9

Extended deadline for certain taxpayers

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102300000032 (4 October 2023)—providing that:

  • The expiration period established in the Regulatory Resolution of Directory RND N°102100000011 for the registration and / or confirmation of tax documents in the "Registry of Purchases and Sales value added tax (VAT)"—of the fiscal period September 2023—for taxpayers whose NIT (número de identificación tributaria) ends in digits 5, 6, 7, 8 and 9, has been extended to 10 October 2023.
  • The expiration of 9 October 2023, remains unchanged, for taxpayers whose NIT ends the digits 0,1,2,3 and 4.

Read an October 2023 report (Spanish) [PDF 1 MB] prepared by the KPMG member firm in Bolivia



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