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Argentine tax authorities extend suspension of VAT and Income Tax exclusion certificates on imports

  • The AFIP has extended the suspension of “exclusion certificates” for Income and Value Added Tax (VAT) on definitive imports of certain goods until 31 December 2024.
  • This extension was conveyed through General Resolution No. 5,520, published on 1 July 2024.
  • The suspension was previously extended until 30 June 2024 through General Resolution No. 5,476.
  • As a result, Customs Authorities will continue to apply the reverse withholding regimes for imports, even if the taxpayer has the corresponding “exclusion certificates.”

Source EY

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