Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 13% | N/A | Zero-rated (0%) and exempt |
The local name for VAT in Bolivia is Impuesto al Valor Agregado (IVA).
There are basically 1 VAT rates in Bolivia:
- Standard VAT rate is 13%
Recent developments
For more information about (recent) rate change developments in Bolivia, please click HERE.
Standard rate: 13%
This rate applies for all transactions that take place in Bolivia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
- Exports
Exempt supplies, without the right to deduct VAT
- Goods imported by members of diplomatic corps
- Life insurance
- Transfers of goods or assets subject to the securitization process
- Financial intermediation, insurance and pension
- Interest from loans received by financial entities
- Artistic events
- Sale of books
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 30, 2021.
