Bolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their
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Bolivia: SIN updates financial statement filing rules, extends corporate tax deadline
Bolivia’s National Tax Service (SIN) has approved Board Resolution (RND) 102600000014, introducing changes to the submission of financial statements, annual reports, and transfer pricing studies, while extending the deadline for the submission of
See MoreBolivia: SIN enacts 100% VAT credit restoration for fuel purchases
Bolivia’s National Tax Service (SIN) has removed the long-standing restriction on fuel-related tax credits, allowing taxpayers to claim 100% of VAT on gasoline and diesel invoices. Previously, only 70% was creditable, leaving businesses to absorb
See MoreBolivia abolishes financial transactions tax
Bolivian President Rodrigo Paz Pereira has signed Law No. 1717, dated 10 April 2026, formally abolishing the financial transactions tax (ITF), which was published in the Official Gazette on 11 April 2026. Under Law No. 1717, Bolivia has formally
See MoreBolivia cuts corporate tax burden for zero-rated VAT businesses
Bolivia’s National Tax Service (SIN) has introduced a regulatory update yesterday, 7 April 2026, aimed at easing the tax burden on businesses operating under the “zero rate” VAT regime. Through Regulatory Board Resolution (RND) 102600000010,
See MoreBolivia: SIN extends mandatory e-invoicing deadline until October 2026 for certain taxpayers
Bolivia’s tax authority (SIN) announced on 25 March 2026 that it has postponed the mandatory implementation of online e-invoicing to 30 September 2026 for certain taxpayers groups, allowing additional time to update their computer systems and meet
See MoreBolivia introduces tax incentives for foreign reinvestment, updates excise duties
Bolivia has introduced tax reforms through Supreme Decree 5563 to encourage foreign investors to reinvest profits domestically and support economic growth. The decree was published in the Official Gazette on 2 March 2026 and took effect
See MoreBolivia reduces tax burden with ICE, VAT reforms
Bolivia's government has announced two tax relief measures on 10 March 2026 aimed at easing financial pressure on citizens and businesses while improving tax system transparency. The National Tax Service (SIN) CEO, Jorge Zogbi Nogales, confirmed
See MoreBolivia introduces tax incentives for foreign companies reinvesting profits locally
The Bolivian government enacted Supreme Decree 5563 on 6 March 2026, offering significant tax reductions to foreign companies that reinvest their earnings within the country rather than sending them abroad. The decree modifies the Tax on the
See MoreBolivia unveils major tax relief programme to ease business burden
The Bolivian government introduced the Transparency and Tax Relief Bill on 19 February 2026, marking a significant overhaul of the country's tax system aimed at helping entrepreneurs and businesses overcome crippling debts and administrative
See MoreBolivia: Ministry of Economy and Public Finance proposes 100% VAT credit restoration for fuel purchases
Bolivia’s Ministry of Economy and Public Finance submitted a draft law on 31 December 2025 to repeal the 70% cap on VAT tax credits for fuel purchases, aiming to restore full (100%) credit recognition for gasoline and diesel. The move follows
See MoreBolivia: SIN extends unified agricultural tax system compliance deadline to January 2026
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000053 on 30 December 2025, extending certain obligations for the 2024 tax year under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU). The
See MoreBolivia: SIN defers agricultural tax system deadlines to December 2025
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000046 on 27 November 2025, specifically addressing the obligations of those operating under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU), which
See MoreBolivia: Chamber of Deputies considers 2026 state budget proposal
Bolivia’s Executive Branch has submitted the 2026 General Budget Bill to the Chamber of Deputies on 31 October 2025, outlining a series of targeted tax incentives to reduce the cost of public debt operations conducted in foreign capital
See MoreBolivia: SIN extends agricultural unified tax system obligations deadline for 2024 fiscal year
The deadline was extended because agricultural associations requested more time. Bolivia’s tax authority (SIN) has issued Resolution RND 102500000039 on 10 October 2025, granting an extension for obligations related to the Unified
See MoreBolivia: SIN extends deadline for e-invoicing for select taxpayers
The new deadline for issuing e-invoices has been moved to 31 March 2026. Bolivia’s tax authority (SIN) has published Resolution RND 102500000036 in the Official Gazette on 11 September 2025, announcing an extension for taxpayers in groups 9
See MoreBolivia: National Tax Service extends corporate tax filing deadlines for FY March 2025
The extension was issued in Resolution No. 102500000034 on 4 August 2025. Bolivia's National Tax Service (SIN) extended the corporate tax return and payment deadline for the fiscal year ending on 31 March 2025 to 18 August 2025. The extension
See MoreBolivia: National Tax Service extends filing deadlines for corporate tax, transactions declarations
Corporate tax returns for tax years ending 31 March 2025 are now due by 29 August 2025. Bolivia’s National Tax Service (SIN) issued Resolution No. 102500000032 on 28 July 2025, in which it extended filing deadlines for corporate income tax
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