Country pack
communityBolivia
Ekwo is free, open source accounting software. Its Bolivia pack carries the chart of accounts (Plan de cuentas de referencia sobre los arts. 36°, 37° y 331° del Código de Comercio y las Normas de Contabilidad, 130 accounts), 2 tax rates in BOB, the periodic return (Formulario 200 — Impuesto al Valor Agregado, Declaración Jurada mensual, 12 boxes), and the financial statements (Balance General, Estado de Resultados). Last checked on 2026-09-26 against 11 texts of law and official sources.
- Country code
BO- Currency
BOB- Pack version
0.2.0- Last checked
- 2026-09-26
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 130 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 5 taxes at rates of 0, 14.9425
domestic,exempt,export - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
BO-SIN-200— 12 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2132 - receivable
1152
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
BO-EF-BG— 29 linesBO-EF-ER— 13 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer11 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-26
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23es,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
BO-SIN-200declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2132. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
11 sources — the law this pack was read against
- Ley N.° 843 (Texto Ordenado), Ley de Reforma Tributaria de 20 de mayo de 1986 — Título I (Impuesto al Valor Agregado, arts. 1° a 18°) y Título VI (Impuesto a las Transacciones, arts. 72° a 79°)
Servicio de Impuestos Nacionales (SIN) — Biblioteca Virtual · law · read 2026-09-26
- Decreto Supremo N.° 21530 de 27 de febrero de 1987, Reglamento del Impuesto al Valor Agregado, texto ordenado y concordado
LexiVox — Fundación Ciencia y Cultura, compilación de la Gaceta Oficial del Estado Plurinacional de Bolivia · regulation · read 2026-09-26
- Ley N.° 2492 de 2 de agosto de 2003, Código Tributario Boliviano, texto actualizado
Servicio de Impuestos Nacionales (SIN) — Legislación tributaria · law · read 2026-09-26
- Ley N.° 366 de 29 de abril de 2013, Ley del Libro y la Lectura "Óscar Alfaro", y su Reglamento (Decreto Supremo N.° 1768)
Servicio de Impuestos Nacionales (SIN) — Legislación tributaria · law · read 2026-09-26
- Ley N.° 3249 de 1 de diciembre de 2005, tasa cero del IVA para el transporte internacional de carga por carretera
LexiVox — Fundación Ciencia y Cultura, compilación de la Gaceta Oficial del Estado Plurinacional de Bolivia · law · read 2026-09-26
- Código de Comercio, Decreto Ley N.° 14379 de 25 de febrero de 1977 — Libro Primero, Título II (arts. 36°, 37° y 331°)
Organización de los Estados Americanos — Mecanismo de Seguimiento de la Convención Interamericana contra la Corrupción · law · read 2026-09-26
- Resolución CTNAC N.° 01/2012 del Consejo Técnico Nacional de Auditoría y Contabilidad, que ratifica las Normas de Contabilidad Generalmente Aceptadas en Bolivia y adopta las NIIF como marco supletorio
HLB Bolivia — reseña del marco normativo contable boliviano · guidance · read 2026-09-26
- Formulario 200 v.5 Extendido — Impuesto al Valor Agregado, Declaración Jurada mensual, e instructivo de llenado
Servicio de Impuestos Nacionales (SIN) · form · read 2026-09-26
- Calendario Tributario 2026
Servicio de Impuestos Nacionales (SIN) · guidance · read 2026-09-26
- Resolución Normativa de Directorio N.° 102100000011 de 11 de agosto de 2021, Sistema de Facturación, texto compilado con sus modificaciones
Servicio de Impuestos Nacionales (SIN) · regulation · read 2026-09-26
- Oficina Virtual del Servicio de Impuestos Nacionales
Servicio de Impuestos Nacionales (SIN) · portal · read 2026-09-26
Partners
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