Argentina: Implemented Resolution 5319/2023, including VAT on digital sales transactions
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider, platform intermediary: e-commerce, software provider: app stores, platform intermediary: other
Implementation Level
national
Government Branch
executive
Government Body
central government