This guide provides an overview of VAT in Argentina, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Argentina.
VAT accounts for over 30% of Argentina’s total tax revenue, making it the country’s biggest tax source.
Doing business in Argentina? You’ll need to play by the rules of the National Tax Code.
Registration is mandatory based on the type of activity, not on a threshold. Businesses must register if they engage in activities that require VAT compliance, regardless of turnover.
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.
No, input VAT incurred by businesses that are not established in Argentina and not registered for VAT locally is generally not recoverable.
The standard VAT (IVA) rate is 21%, but other rates exist (e.g., 27%, 10.5%) depending on the goods or services.
Yes, most VAT-registered taxpayers must issue e‑invoices, including B2B and B2G transactions.
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