Bolivia provides online sales VAT compliance guidance

Fri 7th Feb 2014

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.