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Update - Bolivia Publishes Draft Bill for VAT on Digital Services

07 May 2021

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Proposed Changes

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Bolivia

As previously reported, Bolivia's Ministry of Economy and Public Finance announced on 27 April 2021 that a draft bill was submitted 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%. On 4 May 2021, the Chamber of Deputies (lower house of the Assembly) published the draft bill, PL No....