Bolivia: Procedure for zero rate VAT billing

Availability of the billing option will be temporary until 31 December 2024.

Availability of the billing option will be temporary until 31 December 2024.

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, 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



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.