Argentina
In Argentina, VAT is called “Impuesto al Valor Agregado”, abbreviated IVA.
Provinces
Goods
Provinces
Goods
Digital services
About
Goods
About
Goods
About
Digital services
About
Digital services
Goods
Digital services
Goods
Digital services
VAT standard rate
The general IVA rate applies to most goods sold in Argentina. The standard VAT rate in Argentina in 2025 is 21%.Reduced and increased rates
In addition to the standard rate, Argentina has an increased (27%), reduced (10.5%), and super-reduces (3%). The increased rate of 27% is applied to the sale of gas, electricity, and water.VAT Zero rate
Argentina does apply a zero (0%) VAT rate to exports:
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Exported goods and services, including digital services sold to customers outside Argentina, are zero-rated—meaning VAT is charged at 0%, and exporters can typically reclaim any input VAT
A reduced rate of 10.5% applies to the following products:
There is also a super-reduced rate of 3% applicable for the importation or supply of certain printed or digital newspapers and magazines.- 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
Date of introduction April 2018.
VAT standard rate
The standard VAT rate in Argentina in 2025 is 21%.Activities exempt from VAT
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Digital books (download or access)
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Online subscriptions to journalism content, such as digital newspapers or magazines, excluding physical distribution to publishers
PAIS Tax
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An 8% Inclusion and Solidarity Tax (PAIS) applies when digital services are paid in foreign currency
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Charged to the Argentine consumer
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Non-resident providers are not obligated to register, collect, or remit this tax
VAT Standard rate
21%
VAT Reduced rate
10.5%, 3%, 0%
Thresholds
250$, 170$
Thresholds
The following IVA thresholds apply to local companies:- ARS 300,000 (appr. 260$) for goods;
- ARS 200,000 (appr. 170$) 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 company 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 a 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.
Threshold
Thresholds of $250 or $170 are not applicable to foreign digital service providers. VAT applies from the first transaction if the place of supply is Argentina.Pieces of evidence
The use or operation of digital services is subject to the following:- In the case of services obtained via cell phones: in the country specified in the cell phone code on the SIM card;
- In the case of services received via other devices: in the country, the IP address of the electronic device of the recipient of the service.
The service is also considered to have been provided in the Republic of Argentina if the following criteria are met:
- The country code of the SIM card or the IP address of the device used by the customer;
- The customer’s billing address;
- The bank account used for payment, and the customer’s billing address are available to the bank or financial institution that issued the credit or debit card used to make the payment.
E-services list
Digital services are considered to be services provided over the Internet, or any adaptation or application of protocols, platforms, or technologies used on the Internet or other networks through which equivalent services are provided, which, by their nature, are largely automated and require minimal human intervention, including, but not limited to, the following:- Provision and hosting of computer sites and web pages, as well as any other service that consists in offering or facilitating the presence of companies or individuals on an electronic network;
- Providing digitized products in general, including, but not limited to, computer programs, their modifications, and updates, as well as access and/or download of digital books, designs, components, templates, etc., reports, financial or financial analyses. market data and guidance;
- Remote maintenance of programs and equipment in automatic mode;
- Remote system administration and online technical support;
- Web services, including but not limited to remote or online data storage, memory services, and online advertising;
- Software Services, including but not limited to software services provided over the Internet (“Software as a Service” or “SaaS”) via cloud downloads;
- Access and/or download images, text, information, videos, music, and games, including gambling. This section includes, but is not limited to, downloading movies and other audiovisual content to devices connected to the Internet, downloading online games, including those with multiple remotely connected players, streaming music, movies, betting, or any digital content – even if it is is done with streaming technology, without the need to download to a storage device, get jingles, mobile ringtones and music, watch online news, traffic information and weather forecasts, even through satellite services, web blogs, and website statistics;
- Providing databases and any services automatically created from a computer via the Internet or an electronic network in response to the input of specific data by the client;
- Online club services or dating sites;
- Service provided by online blogs, magazines, or newspapers;
- Provision of Internet services;
- Distance learning or tests or exercises performed or corrected automatically;
- Assignment for compensation of the right to sell a product or service on an Internet site functioning as an Internet market, including Internet auction services;
- Processing and calculation of data via the Internet or other electronic networks.
Registration procedure
When the provision of digital services is paid to entities residing abroad through entities of the country that facilitate or manage payments abroad, they must act as agents for the collection and calculation of taxes and pay the amount corresponding to this Federal Administration, as long as the borrowers do not have the quality of a person registered for value-added tax. Therefore, a foreign company providing digital services is not required to register.Tax representative
Not applicable.VAT returns filing and VAT payment date
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Non-resident providers do not file VAT returns or make payments in Argentina.
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For local VAT-registered entities:
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Monthly filing
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Due within 20 calendar days after month-end
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If payment is made via card, VAT becomes due on the day of the first payment, even if partial
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Note: From November 2025, the new IVA Simple system (Form 2051 + Digital VAT Ledger) becomes mandatory for domestic VAT filers only — it does not apply to non-resident providers.
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