At the end of 2013, the Bolivian government provided basic guidance on the compliance rules for online retailers.
Key guidance for e-retailers includes:
- All purchases must result in an electronic sales invoice which must be sent (e-mailed or through web browser) to the customer
- Prices listed on websites must be net of VAT (i.e. including the VAT element)
- e-retailers must provide their full registered address and tax ID number on their websites
Sales of goods to Bolivian consumers is subject to 13% VAT. However, the VAT is included within the sales price, and the effective rate is therefore 14.94%. Monthly VAT returns must be submitted by the 13th or 22nd of the month following the taxable period. The tax office decides which date applies.