Bolivia introduced its Value Added Tax regime in July 1986. It is termed Impuesto al Valor Agregado (IVA) locally. The VAT rules are contained within the VAT Law.

VAT is administered by the National Tax Service - Servicio de Impuestos Nacionales.

Businesses providing taxable supplies must register and charge VAT. These supplies include:

• Imports into Bolivia (exports are zero-rated)
• Providing goods and services within Bolivia
• Leasing movable or fixed goods

There is no reverse charge mechanism in Bolivia for services provided to residents by non-residents. These transactions fall outside the scope of Bolivian VAT.

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