Bolivian VAT is currently calculated por dentro:
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Bolivia | |
| IVA | 13% The standard VAT rate applies, unless an exemption or special treatment is available, to regular sales of movable goods, works, services, rentals and definitive imports. Examples include food, medicines, clothing, equipment, restaurants, professional services and residential rentals under the General Regime. The |
| Past changes: | |
| 16 Sep 2026 | Supreme Decree No. 5709 specifies the goods covered by the exemption under Law No. 1755. The domestic exemption applies only to the importer’s first sale, with an invoice that gives the buyer no input VAT credit. Decreto Supremo N° 5709 |
| 30 Jul 2026 | Law No. 1755 introduces a new five-year IVA exemption for imports and domestic sales of specified inputs, equipment and capital goods for the agricultural, industrial, construction, transport and mining sectors. Ley Nº 1755, artículo 9 |
| 1 Jan 2026 | The temporary relief in Article 8 of Law No. 1613 for specified capital goods and industrial plants ends: the import exemption and domestic zero rate were limited to 31 December 2025. A 0% customs duty must not be confused with a VAT exemption. SIN: Ley Nº 1613, artículo 8.5 |
| 29 Apr 2013 | Law No. 366 introduces zero-rating for sales of printed books and official publications and exempts imports of printed books, newspapers and magazines. Sales of non-official newspapers and magazines are not included in the zero rate. SIN: Ley Nº 366, artículo 8 |
| 3 Jan 2006 | International road freight supplied by authorised Bolivian businesses becomes zero-rated. This treatment does not constitute a service export eligible for an input VAT refund. SIN: Ley Nº 3249; D.S. Nº 28656; RND Nº 10-0012-06 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the Servicio de Impuestos Nacionales (SIN) guidance. Information last checked 5 Oct 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.