- Law 31651, enacted on 29 December 2022, has extended the Value-Added Tax (VAT) exemption for specific goods and services until 31 December 2025.
- Law 31661, enacted on 30 December 2022, introduced an exceptional early VAT recovery regime applicable until 31 December 2024 for taxpayers with a minimun investment of US$2 million.
Source EY
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