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 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.

Original source

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

Complete timeline of this policy change

Hide details
2023-01-23
adopted

On 23 January 2023, Resolution 5319/2023includng the value-added Tax (VAT) on digital sales transa…

2023-04-01
in force

On 1 April 2023, the value-added Tax (VAT) on digital sales transactions in Resolution 5319/2023 en…

We use cookies and other technologies to perform analytics on our website. By opting in, you consent to the use by us and our third-party partners of cookies and data gathered from your use of our platform. See our Privacy Policy to learn more about the use of data and your rights.