VAT was introduced in Argentina in 1974. At the federal leis it is known as Impeusto al valor agregado (IVA). There is also Impuesto sobre los ingresos brutos (IIBA) operated by each of the 23 provinces and the one autonomous city of Buenos Aires.
It is similar to the European Union’s VAT system, requiring re-calculation and payments to the tax authorities at each transaction point in the onward sales chain. It is administered by the VAT Federal Administration for Public Revenues.
For foreign companies making taxable supplies in Argentina, there is an immediate requirement to register for VAT at the commencement of activity. It is not possible to VAT register in Argentina without the formation of a local establishment. Once registered, non-resident traders must comply with local filing rules (see below).
Typical situations requiring an Argentinian VAT registration include:
For companies or individuals trading in Argentina, the following VAT registration thresholds apply:
In Argentina it is necessary for non-resident traders to form a permanent establishment in order to register for VAT.
All companies are issued with a standard VAT number in the following format:
Read more about Argentinian VAT IVA compliance and rates.
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