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Bolivia to Levy VAT on Digital Services Provided by Foreign Platforms

29 April 2021

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Proposed Changes

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Bolivia

Bolivia's Ministry of Economy and Public Finance has announced the submission of a draft bill in the Legislative Assembly containing measures for the collection of taxes on companies providing digital services from abroad in Bolivia. The draft bill would expand the scope of Value Added Tax (VAT) to digital services provided through digital platforms from abroad, such as Netflix, Amazon, and YouTube, among others. If approved, VAT would be levied at a rate of 13%.