Bolivian VAT registration

Tax payers must be VAT registered to provide their first supply. Registration requires the following documentation:

  • Incorporation deeds
  • Proof of address of business
  • Appointed legal representative details
  • Completed Form MASI-001 registration application.

Once the application has been accepted, the taxpayer will receive a unique tax identification number (Número de Identificación Tributaria).

Bolivia does not provide a voluntary registration system since there is no registration threshold. There is also no provision of group VAT registrations where related businesses submit a consolidated return and are able to make intra-group transactions on a VAT-free basis.

Bolivian VAT registration threshold

The Bolivian VAT registration threshold is nil.

Since there is no registration threshold, Bolivia does not offer a voluntary registration option.

Non-resident traders operating in Bolivian

Providers of taxable supplies in Bolivia without a fixed establishment are nevertheless required to register for VAT if they are providing supplies on an ongoing basis. There is no requirement to appoint a fiscal representative or other local VAT agent.