Bolivian VAT returns

Bolivian VAT registered taxpayers must submit returns on a monthly basis. Returns due date are staggered between the 13th and 22nd of the month following the reporting period. The date can be determined based on the final digit of the VAT registration number. Payments of any VAT liabilities should be made at the same time as the return submission. Tax payers are also obliged to file a supporting listing on sales and purchase ledgers.

Any VAT credit, where the sales VAT exceeds the sales VAT, is rolled over to future months’ liabilities.

Bolivian VAT Recovery by non-residents

Non-resident businesses may not reclaim Bolivian VAT.