Nov 2025 ARCA mandates “Simple VAT” digital VAT books, reducing bureaucracy and offer of pre-filled returns The Customs Collection and Control Agency (ARCA) made official on 1 June the mandatory new VAT calculation and reporting system, Simple VAT. This includes pre-filled VAT returns. and supported by
April 2025: new Fiscal Transparency Regime applies to all taxpayers Argentina’s new Fiscal Transparency Regime for Consumers (RTFC) rules have been extended to small business from 1 April 2025. On 13 December 2024, Argentina’s Customs Collection and Control Agency (ARCA) published General Resolution No. 5614/2024,
Brazil-inspired proposal for Federal 9% ‘Super VAT’ to unify VAT, Gross Income Tax and Municipal Tax; additional Provincial VAT layer on top As Argentina intensifies efforts to simplify its tax system and maintain fiscal balance, a new proposal called “Super VAT” has gained attention. Introduced
VAT imposed on print and digital news The Argentinian Presidential office has confirmed on 21 October that supplies of print and digital versions of newspapers, magazines and similar publications and subscriptions would become liable to VAT. They are currently exempt under article 7 of Law
Ending of Withholding VAT requirements for electronic payments 1st Sept 2025 The requirement for payment providers to withhold the VAT element on electronic payments for foreign digital services will end on 1 September 2024. This was confirmed last week in a Ministry of the Economy
April 2023 – digital e-commerce, gig & sharing marketplace take on full VAT liability for smaller traders. The Argentina Federal Tax Authority is to oblige marketplace to ensure their users are correctly charging and collecting VAT. This covers both goods and services, including the gig
Argentina’s tax authority, AFIP – Federal Administration of Public Taxes, completed the mandatory imposition of eFactura in July 2019. E-invoices had first been introduced in 2003 on a voluntary basis. QR codes on e-invoices were imposed in the first half of 2021. You can keep up-to-date
Delayed withdrawal of services export charge finally goes ahead Argentina is to withdraw the service export customs duties tax of 5% from 1 January 2022. The tax was introduced in 2018 at effectively 12% had already been cut to 5% in 2020 in order to
Argentina brought non-resident providers of digital (or electronic) services into its Value Added Tax net in June 2018. Rather than imposing the obligation to VAT register and collect taxes, it has applied a withholding VAT requirement on payment providers processing consumer payments to overseas providers.
