Obligation to Record Invoices In the Digital VAT Book postponed

City of Buenos Aires, 08/25/2020

HAVING SEEN the Electronic File N ° EX-2020-00513866- -AFIP-SGDADVCOAD # SDGCTI, and

CONSIDERING:

That General Resolution No. 4,597 and its amendment established the system for the electronic registration of transactions of sale, purchase, assignments, exports and definitive imports of goods and services, locations and benefits, called “Digital VAT Book”, also allowing that certain subjects present the monthly determinative declaration of value added tax in a simplified manner through the service called “VAT PORTAL”.

That given the large universe of responsible persons that will be affected by the referred regime from the period August 2020, reasons of good tax administration advise modifying the application dates of the aforementioned rule, in order to facilitate compliance with the registration obligation. electronic operations.

That the Legislation Directorate and the General Subdirectorates of Legal Affairs, Inspection, Taxpayer Services, Collection and Systems and Telecommunications have taken the intervention that they are responsible for.

That this is issued in exercise of the powers conferred by Articles 33 and 36 of Law No. 11,683, text ordered in 1998 and its amendments, Article 48 of Decree No. 1,397 of June 12, 1979 and its amendments, and Article 7 of Decree No. 618 of July 10, 1997, its amendments and its supplements.

Thus,

THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUE

RESOLVES:

ARTICLE 1.- Modify General Resolution No. 4,597 and its amendment, in the manner indicated below:

1. Replace subsection b) of article 24, by the following:

“B) Chapter I of Title II and Annex IV: from the period January 2021.”

2. Replace article 25 with the following:

“ARTICLE 25.- The provisions of this general resolution will enter into force as of October 1, 2019, except for the cases detailed below, the application of which is determined below:

a) Obligation to electronically register transactions by generating and presenting the “Digital VAT Book”:

1. For persons registered in the value added tax notified regarding their inclusion, in the Electronic Tax Address: from the month following the notification.

2. For managers registered in the value added tax not included in the previous point, who are obliged to present the Purchasing and Sales Information Regime provided for in General Resolution No. 3,685 and its amendments, prior to the 1st of October 2019, and have carried out operations (taxed, exempt and not taxed) declared in the tax during calendar year 2018 for a total amount net of taxes and fees:

2.1. Equal to or less than FIVE HUNDRED THOUSAND PESOS ($ 500,000.-): as of the June 2020 period.

2.2. Greater than FIVE HUNDRED THOUSAND PESOS ($ 500,000.-) and less than or equal to TWO MILLION PESOS ($ 2,000,000.-): as of the July 2020 period.

2.3. Greater than TWO MILLION PESOS ($ 2,000,000.-) and less than or equal to FIVE MILLION PESOS ($ 5,000,000.-): as of the September 2020 period.

2.4. Greater than FIVE MILLION PESOS ($ 5,000,000.-) and less than or equal to TEN MILLION PESOS ($ 10,000,000.-): as of the October 2020 period.

2.5. More than TEN MILLION PESOS ($ 10,000,000.-): as of the November 2020 period.

3. For the rest of those responsible registered in the value added tax: as of the December 2020 period.

4. For those responsible for exempt from value added tax: as of the January 2021 period. For the periods up to and including December 2020, electronic registration will continue as provided in Title II of General Resolution No. 3,685 and its amendments.

b) Modifications established by article 18 -except those provided in points 5, 11 and 13-: from the date that, according to what is indicated in the preceding paragraph, the affected subjects are obliged to electronically register transactions through the generation and presentation of the “Digital VAT Book”.

c) Modifications established by Article 19 for Title II of General Resolution No. 3,685 and its amendments: from the period January 2021.

Without prejudice to the mandatory application provided above, from periods prior to those indicated, taxpayers may electronically register operations by generating and presenting the “Digital VAT Book”.

For such purposes, interested parties must previously access with Fiscal Code through the institutional website (http://www.afip.gob.ar), to the service “Registry System”, menu “Special Registries”, option ” Characteristics and Special Registers ”,“ Characterization ”, and select the characterization“ 441 – Registration of Operations – Digital VAT Book ”.

Once the option is exercised, taxpayers will be obliged to electronically record transactions through the generation and presentation of the “Digital VAT Book”. “

ARTICLE 2.- The provisions of this general resolution will enter into force on the day of its publication in the Official Gazette.

ARTICLE 3.- Communicate, give yourself to the National Directorate of the Official Registry for its publication in the Official Gazette and file it. Mercedes Marco del Pont

and. 08/26/2020 N ° 34571/20 v. 08/26/2020