Argentina Gazettes Resolution Providing Special VAT Regime for Digital Platforms

The Argentine Official Gazette Jan. 23 published General Resolution No. 5319/2023, establishing a special VAT regime for sales of movable goods, rentals, and services through digital platforms. The resolution includes measures: 1) defining digital platforms; 2) applying the regime to taxpayers with monthly activity levels of 10 transactions or more, and monthly total transaction amounts of at least 200,000 Argentine pesos (US$1,090); 3) setting an increased threshold of 400,000 Argentine pesos (US$2,180) for non-registrable goods for personal use; 4) requiring that digital platform owners or their administrators act as collection agents; 5) requiring taxpayers to inform collection agents of exemption …