Draft Amendent to Law No 843
According to a report by ASFI between 2016 and 2020 the purchase of digital services such as Netflix, YouTube and Google, rose by 56%. Due to the fact that a large part of these services is provided by foreign persons (natural or legal) without any taxation in the national territory, on April 27, 2021, a draft law was presented to the Plurinational Legislative Assembly to expand the scope of VAT including within this tax, services provided from abroad through digital platforms, such as:
Intermediation in the purchase and sale of goods or services of any type;
Supply, download, streaming or transfer by any other type of technology, videos, music, games, texts, magazines, books and other similar;
Provision of software, storage, platforms or IT infrastructure;
