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Bolivia VAT on digital services update

VAT on digital services to be extended to non-resident providers

Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include:

  • Taxable supplies include:
    • Streaming or download media
    • Data services
    • Advertising services
    • Online software
    • Data storage
  • Non-resident will be required to issue invoices
  • Tax settlements may be in US dollars

Nov 2021: pauses on imposing VAT on non-resident e-services providers to consumers

SIN paused on extending its VAT regime to certain digital services provided to its consumers.  In November 2021, SIN confirmed VAT is only applicable for resident providers already registered with Taxpayers Registration List. Previous plans to extend to non-residents is now on hold.

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Previously, there was no specific requirements for providers of electronic services or platform operators to register and charge 13% VAT.

Streaming media, app’s and cloud software subject to VAT

The services include digital services and intermediaries (marketplaces and app shops). In addition to services (streaming or download media; e-learning; cloud-based services; apps; software; e-books or journals; gaming etc), the new rules also apply to goods.

VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

Central and South America VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Argentina 21% Apr 2018
Aruba 4% Jan 2023 -
Bahamas 10% Jan 2015 BSD 100,000
Barbados 17.5% Dec 2019 BBD 200,000
Bolivia 13% Nov 2022 -
Brazil n/a n/a n/a Various proposals
Chile 19% Jun 2020 Nil
Colombia 19% Jan-18 Nil
Costa Rica 13% Oct 2020 Nil Withholding VAT option
Dominican Republic 18% 2023 Nil Currently withholding VAT
Ecuador 12% Sep 2020
El Salvador 13% 2022 - Replace Withholding VAT
Guatemala 12% TBC
Honduras 15% 2022 HNL 250,000
Panama 10% 2022 Withholding VAT
Paraguay 10% Jan-21 Nil Withholding VAT; 4.5% DST
Peru 18% 2022 Nil Withholding VAT
Puerto Rico 10.5% Jan 2020 $100,000; or 200 transactions Marketplaces
Suriname 10% Jan 2023 SRD 500,000
Uruguay 22% Jan 2018 Nil VAT and Withholding Tax


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