Argentina VAT Information: rates, registration number

Goods

In Argentina, VAT is called “Impuesto al Valor Agregado”, abbreviated IVA.

VAT Standard rate

The general IVA rate of 21% applies to most goods selling in Argentina.

Reduced and increased rates

In addition to the standard rate, Argentina has an increased (27%), reduced (10.5%) and super-reduces (2.50%).

The increased rate of 27% is applied to the sale of gas, electricity and water.

Reduced rate of 10.5% applies to the following products:

Medical services
Meat and edible offal of animals
Fruits, legumes and vegetables, fresh, chilled or frozen
Honey
Cereals and seeds of oilseeds and dried legumes — beans, peas and lentils
Wheat flour, bread, biscuits, bakery and/or confectionery products

There is also a super-reduced rate of 2.5% applicable for the importation or supply of certain printed or digital newspapers and magazines.

Thresholds

The following IVA thresholds apply for local companies:

ARS 300,000 (appr. 2600 USD) for goods; or
ARS 200,000 (appr. 1700 USD) for services

Remote sellers

Remote sellers who send goods from abroad to B2C customers are not obliged to register for VAT in Argentina. VAT registration is not possible without a permanent establishment in Argentina.

Registration procedure

For registration, it is required to fill a form F.420/Jand attach a copy of the companies statute with its Spanish translation (if not in Spanish) with apostille according to the Hague Convention or certified by a public notary and validated by the Argentine consulate, and a copy of the registration at IGJ (the governmental organization that rules commercial entities).

VAT filing and payment date

Persons subject to VAT must file returns on monthly basis. VAT returns should be submitted within 20 calendar days following the end of the tax period (month).

Any VAT due to the tax authorities should be paid when the monthly VAT return is filed.

Penalties

There is a penalty from 50% to 100% of the non-filled VAT that was omitted in case of not registering or late registration.