Argentina: Adopted Resolution 5319/2023, including VAT on digital sales transactions
Description
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…
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