Argentina: VAT on digital sales transactions in Resolution 5319/2023
Progress
Current status
in force
01 Apr 2023 in force
23 Jan 2023 adopted
Scope
Implementers
Argentina
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider
platform intermediary: e-commerce
software provider: app stores
platform intermediary: other
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Resolution 5319/2023, including VAT on digital sales transactions
On 1 April 2023, the value-added Tax (VAT) on digital sales transactions in Resolution 5319/2023 entered into force. In particular, under the Resolution, digital platforms are required to withhold the VAT on the products sold. The platforms that car…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Adopted Resolution 5319/2023, including VAT on digital sales transactions
On 23 January 2023, Resolution 5319/2023includng the value-added Tax (VAT) on digital sales transactions was adopted. In particular, under the Resolution, digital platforms are required to withhold the VAT on the products sold. The platforms that c…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government