On 17 September 2026, the Bolivian National Tax Service (Servicio de Impuestos Nacionales) published the August 2026 edition of its monthly bulletin “En Buenas Cuentas” (In Good Accounts). This official publication serves as the primary regulatory communication channel for tax administration updates, procedural guidance, and compliance requirements affecting both domestic and multinational taxpayers operating in Bolivia. The bulletin covers the reporting period of August 2026 and includes critical updates on Value Added Tax (VAT) regulations, Income Tax (IUE) provisions, and customs duty modifications enacted through recent Supreme Decrees and Resolutions. Taxpayers are advised to review this bulletin promptly to ensure alignment with the latest filing deadlines, electronic invoicing mandates, and audit procedures effective for the current fiscal period.
Key Takeaways
- Updated VAT Compliance Framework: The bulletin details amendments to VAT reporting obligations under Resolution RND-1026-000456, introducing revised timelines for monthly VAT returns (Form 500) and mandatory electronic invoicing for taxpayers exceeding 250,000 BOB in annual turnover. Non-compliance penalties have been increased to 2% of omitted tax per month.
- Income Tax Advance Payment Adjustments: New provisions modify the calculation base for monthly advance payments of Corporate Income Tax (IUE) for the second half of 2026, incorporating inflation-indexed thresholds and sector-specific deductions for manufacturing and export-oriented enterprises.
- Customs Valuation and Origin Rules: Alignment with updated Andean Community (CAN) Decision 895 on customs valuation methods and rules of origin certification, requiring importers to submit digital certificates of origin via the SISCOMEX platform within 48 hours of goods arrival.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement