5 Major Developments in Argentina

5 Major Developments in Argentina

• Argentina announces VAT Refunds for Basic Goods
• VAT Refund: The 10 Keys to access the 21% Refund on Purchases
• Argentina announces Tax Relief for Freelancers and SMEs
• Ministry of Economy Postpones Payment of VAT, Suspends Procedure for Exclusion of Simplified Tax Regime
• Bill on the Promotion of Liquefied Natural Gas

Country Guides

• VAT Guide for Businesses with Customers in Argentina

Customs

• Argentina applies tax on purchases of foreign currency in new transactions, provides preferential foreign-exchange rate to certain exported goods

• Bill on the Promotion of Liquefied Natural Gas

E-Commerce / Electronic Services

• How to Get a Refund for Online Purchases and all the Keys you Shouldn’t Miss

Exemption

• Bill on the Promotion of Liquefied Natural Gas

Importation

• Argentina applies tax on purchases of foreign currency in new transactions, provides preferential foreign-exchange rate to certain exported goods

• Regulation of the PAIS Tax to the payments of imports of goods and service

• The PAIS Tax widens its scope to the payment of import of goods and services

• AFIP issues regulations on extended application of tax on foreign currency purchase

• Tax on foreign currency purchase extended to payments for imported goods and services

• Bill on the Promotion of Liquefied Natural Gas

• KPMG Week in Tax: 4 – 8 September 2023

Liability (Reverse Charge/Withholding)

• Argentina Allows Exclusion from VAT Withholding, Collection, and/or Payment on Account Regimes for Qualifying Microenterprises

Rate

• Argentina announces Tax Relief for Freelancers and SMEs

Refund

• Argentina announces VAT Refunds for Basic Goods

• VAT Refund: The 10 Keys to access the 21% Refund on Purchases

• How to Get a Refund for Online Purchases and all the Keys you Shouldn’t Miss

• Ministry of Economy Postpones Payment of VAT, Suspends Procedure for Exclusion of Simplified Tax Regime

Reporting / Compliance

• Tax Authority Postpones Deadline for Payment of VAT for Massive Consumption Companies

• Argentina announces Tax Relief for Freelancers and SMEs

• Ministry of Economy Delays VAT Payment, Halts Simplified Tax Regime Exclusion in Argentina

• Global VAT Guide: September 2023 VAT Updates

SME (Small and Medium- Sized Enterprises)

• Argentina Allows Exclusion from VAT Withholding, Collection, and/or Payment on Account Regimes for Qualifying Microenterprises
• Argentina announces Tax Relief for Freelancers and SMEs

Taxable Amount

• Argentina applies tax on purchases of foreign currency in new transactions, provides preferential foreign-exchange rate to certain exported goods

 

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