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This guide provides an in-depth overview of VAT (Value Added Tax) in Argentina, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Argentina or with Argentine customers.
Argentina’s VAT system is governed by the National Tax Code and other VAT-specific laws. VAT is applied on the sale of goods and services within Argentina, as well as on imports. The system aligns with global standards but includes specific requirements unique to the country.
Argentine Peso (ARS)
11 numerical digits (e.g., 30-12345678-9)
Yes, required for non-resident businesses.
No, registration is mandatory based on activity rather than threshold.
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 10.5% | Reduced Rate | Essential goods such as certain foods and medicines |
| 27% | Increased Rate | Applies to utilities like water, gas, and electricity |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold; mandatory registration based on activity |
| Non-Resident Businesses | No threshold; mandatory for any taxable activity in Argentina |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | End of the month following the tax period | End of the month following the tax period |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | Rather than imposing the obligation to VAT register and collect taxes, Argentina applies a withholding VAT requirement on payment providers processing consumer payments to overseas providers. |
| VAT on B2B Sales | Reverse charge mechanism applies |
Argentina applies VAT to digital services based on the consumer’s location
Argentina implemented special VAT rules for digital services supplied by non-residents. The supplier doesn’t collect VAT; instead, credit card companies or financial institutions remit it to the tax authority as a withholding agent. If not, the Argentine recipient must pay the VAT directly.
• Website supply, web-hosting, and maintenance
• Supply of software and updates
• Streaming or downloading of music, films and games
Education
Argentina mandates e-invoicing for both resident and non-resident taxpayers. Invoices must be generated through the Federal Administration of Public Revenue (AFIP) system, and all invoices must contain unique identification codes provided by AFIP.
Argentina requires digital reporting of all VAT-related transactions. All VAT-taxable persons, including those with exempt transactions, must record all transactions, including imports and exports, on the AFIP website. The system generates a pro forma VAT return that the taxpayer must validate or amend, allowing the tax authority real-time oversight of transactions and VAT balances.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Argentine VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
