Standard VAT rate: 21%
Real-time reporting: mandatory
Digital service tax: no
Argentinian VAT number contains 11 digits (i.e. 01-23456789-0)
The standard VAT rate in Argentina is 21%, with reduced rates of 10.5%, 2.5% on certain goods and services, and higher rate of 27% on some supplies as well. There is also one exception on exportations, when 0% of VAT is calculating.
27% (Higher) – telecommunications and energy (water, gas, electricity)
21% (Standard) – applies to all taxable supplies, with certain exceptions
10.5% (Reduced) – some existential foodstuffs such as milk, bread, fruits, vegetables and meat.
2.5% (Reduced) – imported printables such as newspappers or books
0% (Zero) – applicable only for exportations
All businesses with Argentinian VAT number must submit periodic VAT reports and payments.
VAT Returns frequency
For all companies that operate in Argentina, VAT returns must be submitted on a monthly basis, between the 12th and 22nd of the month following the period end.
In case of the late filing of VAT returns and payments, the Argentinian government prescribed the penalties as follows:
Due to the electronic invoicing system, all electronic invoices must contain at least the following:
From April 2019, the Argentinian Tax Authority (Administración Federal de Ingresos Públicos – AFIP) introduced mandatory electronic invoicing for all companies in all categories, including those that pay single tax.
All invoices must be issued electronically and reported to Argentinian Tax Authorities in real-time before it is sent to the end customer.
Real-time reporting to Argentinian Tax Authorities (Administración Federal de Ingresos Públicos – AFIP) is mandatory for all taxable persons in Argentina.
How does it work?