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Learn moreBolivia: List of taxpayers whose invoices are ineligible for VAT credit and tax deduction
Three lists of taxpayers whose invoices are not valid for VAT credit or deductible for corporate tax purposes
The tax authority (Servicio de Impuestos Nacionales) published on its website three lists of taxpayers whose invoices are not valid for value added tax (VAT) credit or deductible for corporate tax purposes, on the basis of the following offenses:
- Issuance and delivery of invoices without the effective completion of the economic transaction, or transfer of goods and/or services generating simulated operations
- Economic transactions not declared to the tax authority
- Tax domiciles registered in the National Taxpayer Registry were not registered and/or none of the declared activities were carried out
Read a January 2024 report (Spanish) [PDF 365 KB] prepared by the KPMG member firm in Bolivia
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