Requirements with respect to the age of the goods
Supreme Decree No. 5095 (dated 3 January 2024) provides guidance on the tax incentives introduced by Law No. 1546 of the 2024 General State Budget (i.e., value added tax (VAT) exemption for importation and zero VAT rate for domestic sale) for certain goods destined for the agricultural, industrial, construction, and mining sectors (to be established by the Executive Body through Supreme Decree) effective 1 January 2024 to 31 December 2024. Read TaxNewsFlash
The decree provides certain requirements with respect to the age of the goods:
Read a January 2024 report (Spanish) [PDF 364 KB] prepared by the KPMG member firm in Bolivia