FUEL PURCHASES: 100% TAX CREDIT

Law 1718 of April 10, 2026 (which repeals Article 18 of Law 1356 of December 28, 2020) reinstates the calculation of 100% of the tax credit from invoices for the purchase of gasoline or diesel fuel.

Normative Resolution of the Board of Directors (RND) 102600000012, issued by the National Tax Service on April 13, 2026, establishes that as of that date, purchases of gasoline and diesel, regardless of their origin, must be recorded by allocating 100% of the amount as the taxable base for the applicable tax credit for the settlement of IVA and RC-IVA.

Allowing the full computation of the tax credit on fuel purchases contributes to economic revitalization and supports productive sectors.

Contacts and further information

For more information regarding the content of Law No. 1718, please contact our legal team: abogados@baqsn.bo