Bolivia VAT registration threshold
Bolivia VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 9 Sep 2026.
Official source: Ley N° 843 (Texto Ordenado), Título I · Last checked 2026-09-09 · source fingerprint
The turnover at which VAT (IVA) registration becomes compulsory in Bolivia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | no single figure |
|---|---|
| In force from | — |
| Official source | Ley N° 843 (Texto Ordenado), Título I — Impuesto al Valor Agregado, arts. 1-3. Art. 3: "Son sujetos pasivos del impuesto quienes: a) en forma habitual se dediquen a la venta de bienes muebles; ..." ('taxable persons are those who habitually engage in the sale of movable goods...', plus works contracts, services, imports). Liability attaches by ACTIVITY (habitualidad), never by size — no turnover figure appears anywhere in the IVA title. Registration in the SIN's Padrón Nacional de Contribuyentes (NIT) is required before starting taxed activity. Near-threshold instrument: DS 24484 (29 Jan 1997) as amended by DS 27924 (2004) and DS 3698 (25 Oct 2018). |
| Last verified | 2026-09-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
REFUSAL: Bolivia has NO VAT registration threshold. IVA (nominal 13% charged 'por dentro', effective 14.94% on the net price) attaches from the first taxed transaction; the only qualitative filter is art. 3(a) habitualidad for goods sales. Any person carrying on taxed activity must obtain a NIT from the Servicio de Impuestos Nacionales (SIN) before starting. PERIOD BASIS: none — there is no threshold, so no measurement window. The near-threshold regime below uses declared CAPITAL, not turnover, as its primary tier variable. NEAR-THRESHOLD (Régimen Tributario Simplificado, DS 24484 as amended by DS 3698, in force 1 Jan 2019): artesanos, comerciantes minoristas and vivanderos with declared capital up to Bs 60,000, ANNUAL SALES up to Bs 184,000, and unit prices under activity caps pay a fixed bimonthly quota (five capital-banded categories, roughly Bs 47-200) that per DS 24484 art. 1 "consolida la liquidación y el pago de los Impuestos al Valor Agregado, el Impuesto sobre las Utilidades de las Empresas y el Impuesto a las Transacciones" ('consolidates the assessment and payment of VAT, corporate profits tax and the transactions tax'). This is NOT a registration threshold: RTS members still register with the SIN and hold a NIT; they cannot issue facturas and their sales generate no crédito fiscal for buyers. Exceeding capital, sales or unit-price parameters forces the Régimen General. A taxpayer who considers the RTS unsuited may opt into the general regime at inscription (DS 24484). NON-ESTABLISHED SUPPLIERS: no threshold and no non-resident registration mechanism. IVA is territorial (art. 1: goods "situados o colocados en territorio del país" and services performed in the country). Imported goods bear IVA at customs on CIF+duties regardless of importer size or frequency. IMPORTED DIGITAL SERVICES: NO regime in force. A bill presented by the Executive in 2021-2022 to amend Ley 843 so foreign digital platforms (streaming, marketplaces) would register simply with the tax administration or suffer withholding by financial entities was NOT enacted; as of Aug 2026 supplies by non-resident digital providers to Bolivian consumers remain outside effective IVA collection. Do not read the SIN's enabling of 'servicios digitales' activity codes (for domestic taxpayers) as a non-resident regime. Traps: (1) The DS 24484 text on lexivox shows the ORIGINAL 1997 figures (capital cap Bs 18,800, sales Bs 69,122) — DS 3698 values (Bs 60,000 / Bs 184,000) govern since 1 Jan 2019; DS 27924 restructured the categories in between (first category starting around Bs 12,001, smaller traders falling below the quota tables). (2) RTS is transitional in name but permanent in practice — treat parameters as current law, and expect SIN ex-officio recategorization. (3) Do not confuse IVA with RC-IVA (the complementary regime on personal income) — different tax, same law. (4) The effective IVA burden is 14.94% when grossing up from a net price because the 13% applies tax-inclusive.
Get it programmatically
curl https://latamref.dev/v1/bo/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/vat-registration-thresholdOther Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · IVA standard rate (levied 'por dentro') · 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