Argentina Relaxes Advance VAT Collection Requirements for Certain Economic Activities

Argentina Relaxes Advance VAT Collection Requirements for Certain Economic Activities

Amendment Overview: Argentina’s General Resolution 5738/2025 amends General Resolution 2126, which mandates VAT-registered sellers to collect VAT in advance from purchasers unless they can prove their VAT registration status or fall under specific exemptions.
New Exemption Criteria: The amendment establishes that the advance VAT collection requirement is waived for transactions below ARS 10 million if the seller’s declared economic activities include specific wholesale and retail sectors related to food, beverages, and tobacco, among others.
Effective Date: General Resolution 5738 will take effect on 1 August 2025, modifying the VAT collection obligations for businesses operating in the specified sectors and transaction amounts.

General Resolution 5738/2025: Identification of Final Consumers in Commercial Transactions

Clarification of Consumer Final Status: Buyers must explicitly declare themselves as final consumers when accepting invoices, unless the seller can reasonably presume otherwise.
Threshold for Automatic Classification: Transactions under ARS 10 million are automatically considered final consumer operations if the seller’s activity matches specific economic codes (e.g., wholesale/retail of food, beverages, supermarkets).
Effective Date: The resolution takes effect on the first day of the month following its publication in the Official Gazette

Source gob.ar

Taxable person