Bolivia’s tax administration (SIN) activated a policy allowing businesses to buy machinery, seeds, drones, and industrial supplies without value-added tax. Farmers, manufacturers, and mining companies can register immediately and start issuing VAT-free invoices through the government's online system.
Bolivia’s Tax Administration (SIN) announced on 12 October 2026 that it introduced a five-year VAT exemption for businesses purchasing capital equipment and productive inputs. The policy, governed by Law No. 1755 and Regulatory Supreme Decree No. 5709, took effect under Regulatory Board Resolution (RND) No. 102600000039.
The exemption applies to the first domestic sales of machinery, tools, seeds, drones, spare parts, genetics, and industrial plants. Companies in agriculture, manufacturing, construction, transportation, and mining can access the benefit immediately.
How to register and invoice
Businesses must register their economic activity in the National Taxpayer Registry (RNC) and issue invoices through the Virtual Tax Office at www.impuestos.gob.bo.
The Billing System module contains a dedicated option labelled “Billing Goods and Productive Inputs Law No. 1755.” Invoices issued under this provision carry no right to claim input tax credit but are processed quickly and securely using standard online credentials.
The economic rationale
The Tax Administration structured the exemption to lower production costs for domestic manufacturers. Farmers gain access to improved seeds and agricultural technology. Industrial and construction companies can renew machinery and specialised equipment at reduced cost. Mining and transportation operators benefit from reduced expenses when purchasing work supplies and replacement equipment.
The exemption expires automatically after five years, ending on 12 October 2031.
