Bolivia IVA standard rate (levied 'por dentro')
Bolivia IVA standard rate (levied 'por dentro') is 13 percent, in force since 27 Feb 1992, cited to Ley N° 843, Arts. 5 y 15 (texto ordenado). It was 10 percent before that. Last checked against the official source on 10 Oct 2026.
Official source: Ley N° 843, Arts. 5 y 15 (texto ordenado) · Last checked 2026-10-10 · source fingerprint
Impuesto al Valor Agregado (IVA), alícuota general única under Título I of Ley 843, administered by the Servicio de Impuestos Nacionales (SIN). Uniquely, the statutory 13% applies to a tax-INCLUSIVE base ('por dentro'): Art. 5 makes the tax an integral part of the invoiced price.
| Current value | 13 percent (nominal rate on tax-inclusive base) |
|---|---|
| In force from | 1992-02-27 |
| Official source | Ley N° 843, Arts. 5 y 15 (texto ordenado) — alícuota 13% desde la Ley N° 1314 de 27 de febrero de 1992 |
| Last verified | 2026-10-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory nominal rate 13% (Art. 15: 'La alícuota general única del impuesto será del 13%'), levied 'POR DENTRO': Art. 5 provides the tax 'forma parte integrante del precio neto de la venta, el servicio o prestación gravada y se facturará juntamente con éste, es decir, no se mostrará por separado' — the 13% is applied to a price that already contains the tax. On the internationally comparable tax-EXCLUSIVE base the effective rate is 13/(100−13) = 14.9425% (~14.94%); use that figure when comparing with other countries' VAT. Credit-invoice mechanics (débito fiscal minus crédito fiscal, Arts. 7-9); exports effectively zero-rated with refund via CEDEIM (Art. 11). Rate history: 10% at creation (Ley 843, 20 May 1986); raised to the current 13% by Ley 1314 (27 Feb 1992), which also raised the RC-IVA rate in the same proportion — unchanged for over three decades. Verified against the texto ordenado on Lexivox and rate confirmed on impuestos.gob.bo; the SIN-hosted consolidated Ley 843 PDF (sac.impuestos.gob.bo, 'LEY N° 843-06-24.pdf') exceeds 10 MB and cannot be fetched whole — access quirk for re-verification.
Earlier values
| From | Value | Source |
|---|---|---|
| 1986-05-20 | 10 | Ley N° 843 (20 de mayo de 1986), Art. 15 original —… |
Get it programmatically
curl https://latamref.dev/v1/bo/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/vatEmail me when this changes
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Other Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate (IUE) · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax (RC-IVA, flat) · Statutory social-insurance contributions
The same figure elsewhere: Brazil · Chile · Colombia · Costa Rica · Dominican Republic · all 22