Expense management module › Global expense management › Bolivia
Last updated : 11.05.2026
Expense rules in Bolivia.
Bolivia applies VAT (IVA) at 13%, one of the lowest rates in Latin America. E-invoice mandatory (SIAT).
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1Expense rules & reclaimable VAT
IVA 13% single rate. SIAT (Integrated Tax Administration System) mandatory.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 13% | Deductible | SIAT invoice + NIT |
| Lodging | 13% | Deductible | NIT |
| Alcohol | 13% | Limited | Excluded |
| Fuel | 13% | Deductible | Invoice |
| Transport | 13% | Deductible | Taxi/airfare |
| Gifts | 13% | Non-deductible | Cap |
Receipt
SIAT invoice
NIT mandatory
SourcesBolivia Tax Service
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesBolivia Tax Service
3Per diem and travel allowances
Company policy. La Paz and Santa Cruz most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| La Paz | BOB 100 | BOB 380 | BOB 650 |
| Santa Cruz | BOB 110 | BOB 400 | BOB 700 |
| Cochabamba | BOB 90 | BOB 320 | BOB 550 |
| Other | BOB 75 | BOB 270 | BOB 450 |
Conversion
~1 EUR = 7.5 BOB
Stable
SourcesBolivia Tax Service
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | IVA credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free zones | Exemption | Per licence | Regime |
Limitations
5 years
Keep
SourcesBolivia Tax Service
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