5 Major Developments in Argentina

5 Major Developments in Argentina

• New Perception VAT Regime on Sale of Food and Products for Human Consumption
• New VAT collection Regime on the sale of food and other products for human consumption

• General Resolution: Due Dates for Compliance with the Obligations of Determination and/or Payment of VAT

• Argentina Introduces New Fiscal Monitoring Program and VAT Collection Regime

• Tax Authority Establishes VAT Advance Collection System on Purchases of Food Products

Customs

• Customs continues to focus on customs valuation and transfer pricing issues

Deduction (input tax credit)

• Ministry of Economy Provides Rules on Refund of Excess Input VAT from Purchase, Import of Fixed Assets

• Resolution on the refund of VAT on Fixed Assets

E-Commerce / Electronic services

• Argentina Gazettes Resolution Providing Special VAT Regime for Digital Platforms

• Resolution Providing Special VAT Regime for Digital Platforms

• Argentina VAT on digital services update

• Argentina Announces VAT On Gig And Sharing Economy Sales

• Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023

E-Invoicing

• How does E-Invoicing work in Argentina

• E-Invoicing in Argentina (Everything You Should Know)

• E-Invoicing in Argentina

Fiscalization

• Argentina Introduces New Fiscal Monitoring Program and VAT Collection Regime

Liability (reverse charge/withholding)

• Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023

• Argentina Establishes New Payment Facility Regime for Tax, Customs and Social Security Debts

• General Resolution: Due Dates for Compliance with the Obligations of Determination and/or Payment of VAT

Rate

• Argentina Provides New VAT Rates Applicable to Advertising Space in Newspapers, Online News Portals

• Argentina Publishes Budget Law for 2023 Including New Amnesty Regime for Foreign Currency, New VAT Rates for Advertising in Publications, and Other Measures

• New VAT collection Regime on the sale of food and other products for human consumption

Refund

• Ministry of Economy Provides Rules on Refund of Excess Input VAT from Purchase, Import of Fixed Assets
• Resolution on the refund of VAT on Fixed Assets

• Tax Authority Extends Deadline to Request Refund of Input VAT

• Tax Authority Postpones Deadline to Provide Information for Reimbursement of Input VAT to Passenger Transport Companies

Registration

• Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023

Reporting / Compliance

• VAT rates and VAT compliance

• Tax Authority Establishes VAT Advance Collection System on Purchases of Food Products

Taxable Amount

• Customs continues to focus on customs valuation and transfer pricing issues
• New VAT collection Regime on the sale of food and other products for human consumption

Taxable Transaction

• New Perception VAT Regime on Sale of Food and Products for Human Consumption

Transfer Pricing

• Customs continues to focus on customs valuation and transfer pricing issues