Bolivia: Procedure for zero rate VAT billing

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102400000001 (3 January 2024) providing the procedure for zero rate value added tax (VAT) billing within the framework of Section 2 of Article 18 of Law No. 1546 and Article 3 of Supreme Decree No. 5095:

• The issuance of invoices must be carried out through the online web portal billing modality, option “Zero Rate VAT Billing Law No. 1546” of the “Billing System” module of the Integrated Tax Administration System (SIAT), available on the website www.impuestos.gob.bo, exclusive for issuing zero rate VAT invoices in application of Law No. 1546.
• The option “Zero Rate VAT Billing Law No. 1546” will allow the taxpayer to subscribe to this billing modality, as well as the addition to the National Taxpayer Registry of the economic activity “Zero Rate VAT Law No. 1546 (Incentives Taxes for the Agricultural, Industrial, Construction and Mining Sectors).
• The access credentials (username and password) will be the same ones that the taxpayer uses to access the SIAT online.

The availability of the billing option “Zero Rate VAT Billing Law No. 1546,” as well as the validity of the subscription to this service and the economic activity indicated in Paragraph II of Article 3 of this Resolution, will be temporary until 31 December 2024.

Read a January 2024 report (Spanish) [PDF 387 KB] prepared by the KPMG member firm in Bolivia