Bolivia: Further extension of VAT deadlines

Guidance that further extends certain deadlines related to VAT obligations

Guidance that further extends certain deadlines related to VAT obligations

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102200000007 (13 April 2022)—that further extends certain deadlines related to value added tax (VAT) obligations.

The guidance:

  • Extends to 18 April 2022, the deadline for registering or confirming tax receipts or documents in the VAT purchases and sales registry (Registro de Compras y Ventas—IVA) for transactions conducted during March 2022 (in general, the deadline is the ninth day of each month). Previously, this deadline for March 2022 reporting had been extended to 13 April 2022. Read TaxNewsFlash
  • Extends to 25 April 2022, the deadline for modifying information for March 2022 already reported in the VAT purchases and sales registry (extended from the original deadline for presenting the VAT affidavit as generally based on the last digit of the taxpayer identification number).

Read an April 2022 report [PDF 241 KB] prepared by the KPMG member firm in Bolivia

 

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