Argentina implemented VAT rules for digital services provided by non-residents in 2017. Under these rules, VAT is not collected and remitted by the supplier. Instead, if payment is made by credit card or financial institution, they act as withholding agents and remit the VAT to the tax authority. Otherwise, the Argentine recipient is responsible for paying the VAT to the tax authority.
Digital services are taxable in Argentina if they are provided by a non-resident and used within the country. The Argentinean law provides a list of digital services that are considered taxable, including hosting of websites, supply of digitized products, automated maintenance of software and hardware, web services, software services delivered over the internet, accessing and downloading of various digital content, provision of databases, online clubs or dating websites, online magazines or newspapers, and internet services.
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