Bolivia: Guidance on requests for refunds of export taxes

Requirements and procedures for the presentation of export tax refund requests

Requirements and procedures for the presentation of export tax refund requests

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102400000013 (19 April 2024)—establishing requirements and procedures for the presentation of export tax refund requests in accordance with Supreme decree No. 5145 (Spanish), effective 25 April 2024.

  • The exporter who makes the request must have the commercial export invoice enabled, not have the non-existent domicile mark, and have a designated person with broad and sufficient power to sign the request, its rectification, and the receipt of values.
  • The exporter, in addition to presenting the traditional information (DEX, F-210, export invoice), must attach the Affidavit of Authorization for Foreign Exchange Certification (Form No. 1138) and proof of income of 100% of foreign currency to the exporter's foreign currency account certified by the financial intermediation entity.
  • Once the final refund has been issued, the tax authority will request certification of the effective income of foreign currency in accordance with Form No. 1138.

Read an April 2024 report (Spanish) 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.