The procedures of accreditation, refunding, or transferring VAT related to transactions involving export of any kind of services has been simplified with effect from 1 July 2019. The simplifications fall under the general tax refund system provided by Title I of the General Resolution (AFIP) No. 2000. As part of the simplification, applications for accreditation, as well as refunds and transfers of VAT will not be subject to prior inspection. At the time of accreditation, refunding or transferring of VAT, the taxpayer must correct all debts linked to the entry of the export right.
Source: BDO
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