Consumption/VAT/Sales Tax in Argentina

Overview by
Nature of the Tax
Value Added Tax (VAT)
Standard Rate
The general rate of VAT is 21% charged on the net price of transactions, but certain public services or subsidiaries of telecommunications companies are subject to a rate of 27%. .
Excise duties, levied as a federal tax, are also collected on some products and services: tobacco, drinks whether they are alcoholic or not, beer, some electronic goods (television, radio, etc.), mobile telephone services, insurance premiums, luxury goods, etc.
Reduced Tax Rate
Equipment or production goods, public transport, beef, fresh vegetables, accommodation, interest on loans acquired by Argentine financial institutions, some goods of ownership and equipment, newspapers and magazines are subject to VAT at 10.5%.
Exclusion From Taxation
Exportations are exempt from VAT. Exporters are allowed to offset all VAT billed to them against their VAT liabilities for VAT-taxable transactions. If a VAT credit results from this offsetting, exporters may request that it be credited against other taxes, transferred to other taxpayers or refunded.
Method of Calculation, Declaration and Settlement
The rate of VAT is applied to the sales price. All sales and services are subject to VAT 21%. In principle, a refund of VAT is possible.
Other Consumption Taxes
The tax called Ingresos Brutos is a federal tax which is paid to the province for each invoicing. In the Buenos Aires province, the rate is 3%. For more details on rates in other provinces and all other tax issues, consult the Argentina Tax Guide 2010.

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