Bolivia provides online sales VAT compliance guidance

At the end of 2013, the Bolivian government provided basic guidance on the compliance rules for online retailers.

• 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 13^th or 22^nd of the month following the taxable period.  The tax office decides which date applies.