Bolivia pauses on imposing VAT on non-resident e-services providers to consumers
Bolivia’s Servicio de impuestos nacionales (SIN) has 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|
|Bahamas||10%||Jan 2015||BSD 100,000|
|Barbados||17.5%||Dec 2019||BBD 200,000|
|Costa Rica||13%||Oct 2020||Nil||Withholding VAT option|
|Dominican Republic||18%||2023||Nil||Currently withholding VAT|
|El Salvador||13%||2022||-||Replace Withholding VAT|
|Paraguay||10%||Jan-21||Nil||Withholding VAT; 4.5% DST|
|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|