Argentina

Turnover threshold

n/a

Standart VAT rate

21%

Measurement period

rolling 12 month period

Argentina VAT for digital service providers

The Argentine Revenue Service has implemented a VAT withholding levy on digital services provided to its consumers by non-resident providers from 27 June 2018.

As per current rules, digital services received by established VAT-registered taxpayers have to apply the reverse-charge mechanism. For digital services received by Argentine individuals (i.e., non taxpayers), such services are subject to VAT in Argentina when rendered by foreign parties where the effective use of the services is conducted in Argentina.

List of digital services that are the subject of Argentina VAT

The Resolution defines taxable e-services to include the following:

VAT rates

In Argentina, the following four rates of VAT apply:

Late – registration penalties

A person that has not yet been registered for VAT with tax authorities cannot perform commercial activities of any kind. Penalties and interest are assessed for late registration or payment, such as when a person developed a commercial activity before registering and paying. Penalties also apply to VAT fraud.