Argentina: 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 carry sales operations on a regular basis, namely have on a monthly basis more than 10 transactions with a value of over ARS 200’000, are subject to the Regulation. The digital platforms are required to withhold the 8%, and if they are VAT registered, 1%. The rate is set at 3% to 7% for VAT-registered providers that have non-compliance antecedents.