Bolivia IVA 13%, IT 3% & Retenciones Tributarias SIN Calculator
Calculate value-added tax (13% IVA), transactions tax (3% IT), and statutory tax withholdings for transactions without invoice under the Servicio de Impuestos Nacionales (SIN).
Tax Settlement Summary
Bs. 5,000.00
Nominal value
Bs. 650.00
IVA 13.0%
Bs. 150.00
3.0% IT to SIN
Bs. 5,000.00
Cash received by provider
| Tax Concept | Jurisdiction (SIN Ley 843) | Rate | Amount (BOB Bs.) |
|---|---|---|---|
| Agreed Transaction Amount | Commercial contract value | — | Bs. 5,000.00 |
| Impuesto al Valor Agregado (IVA) | Fiscal Credit / Debit (Factura Oficial) | 13.0% | Bs. 650.00 |
| Impuesto a las Transacciones (IT) | Gross revenue transaction tax | 3.0% | Bs. 150.00 |
| Total Tax Burden to Fiscal Authorities (SIN) | Combined IVA/IUE + IT | 16.0% | Bs. 800.00 |
| Net Liquid Cash Paid to Provider | Final disbursement after withholdings | Net Settlement | Bs. 5,000.00 |
Understanding Bolivian Invoicing & Retenciones (Ley 843)
Under Ley N° 843 and regulations by the Servicio de Impuestos Nacionales (SIN):
Formal Invoices (Facturas)
Invoiced sales carry 13% IVA and 3% IT. The buyer acquires a 13% fiscal credit (Credito Fiscal IVA), while the seller generates a 13% fiscal debit (Debito Fiscal IVA) and pays 3% IT on gross monthly revenue.
Retenciones Without Invoices
When purchasing from unregistered individuals without an invoice:
• Services: 12.5% IUE + 3.0% IT = 15.5% total withholding.
• Goods: 5.0% IUE + 3.0% IT = 8.0% total withholding.
• Rent: 13.0% RC-IVA + 3.0% IT = 16.0% total withholding.
📊 Matriz de Liquidacion y Descuentos de Ley del Estado Plurinacional
| Statutory Component / Legal Deduction Item | Calculated Amount (BOB) |
|---|---|
| Primary Net / Statutory Payable Amount | Bs 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bolivian Labor Law & SIN Fiscal Systems Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.