Bolivia to issue digital tax refunds to exporters from June 2027

Bolivia's Supreme Decree 5748 establishes a digital tax refund system for exporters, introducing digital certificates and a three-tier invoice review process. Low-risk applications may be approved within five days, but certificate issuance depends on budget programming, creating uncertainty about actual disbursement timing. This is a procedural change aimed at streamlining export tax rebates, with fiscal constraints potentially limiting its effectiveness.