Argentina: 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.