VAT Guide for Businesses with Customers in Argentina

• This is a guide for businesses with customers in Argentina regarding their value-added tax (VAT) obligations.
• The standard VAT rate is 21%, with some exemptions for certain services.
• There is no registration threshold, but taxpayers can register under the simplified regime if their turnover does not exceed ARS 8,040,721.19.
• Once registered, individuals and companies receive a CUIT (TIN) number.
• Argentina has special VAT rules for digital services provided by non-residents, where VAT is handled by an intermediary agent assigned by the Tax Authorities.
• The VAT rate for affected digital services is 21%.
• A digital service is taxable in Argentina if it is supplied by a non-resident and used or effectively produces effects within Argentina. The Argentinean law provides a list of examples of what is considered a digital service.

Source Fonoa

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