April 2023 – digital e-commerce, gig & sharing marketplace take on full VAT liability for smaller traders. The Argentina Federal Tax Authority is to oblige marketplace to ensure their users are correctly charging and collecting VAT. This covers both goods and services, including the gig
Argentina simplified e-commerce platform VAT and Withholding Tax April 2023 Argentina (General Resolution No. 5319/2023) is to introduce a range of simplifications to the VAT regime for digital platforms for e-commerce. This will enable easier compliance of VAT and Withholding Tax. The changes include: Raising
Argentina’s tax authority, AFIP – Federal Administration of Public Taxes, completed the mandatory imposition of eFactura in July 2019. E-invoices had first been introduced in 2003 on a voluntary basis. QR codes on e-invoices were imposed in the first half of 2021. You can keep up-to-date
Delayed withdrawal of services export charge finally goes ahead Argentina is to withdraw the service export customs duties tax of 5% from 1 January 2022. The tax was introduced in 2018 at effectively 12% had already been cut to 5% in 2020 in order to
Argentina is to require taxpayers to adopt QR Codes on their e-voices from 1 March 2021. Argentinian eFactura were mandated for most taxpayers in 2019. Quick Response Codes on invoices QR Codes are square-format bar codes. They generally contain a URL address to link to
Argentina brought non-resident providers of digital (or electronic) services into its Value Added Tax net in June 2018. Rather than imposing the obligation to VAT register and collect taxes, it has applied a withholding VAT requirement on payment providers processing consumer payments to overseas providers.