ARCA Updates VAT Rules for Online Purchases: New Thresholds and Criteria for Digital Sellers

ARCA updated the VAT regime for online purchases, affecting digital platforms like Mercado Libre, Temu, and SHEIN.
The new rules raise the threshold for being considered a frequent seller to 10 operations or $750,000 per month (previously $200,000); for used personal goods, the threshold is now $1,500,000 (previously $400,000).
VAT is now applied at the time of full or partial commission payment.
Digital platforms must identify users with CUIT, CUIL, or CDI.
The changes aim to adapt to increased online commerce, ensure proper tax collection, and simplify administrative processes.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.