Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Under New ARCA Rules

• Argentina updated VAT withholding rules for digital platforms via General Resolution 5794/2025.
• The thresholds for classifying sellers as regular operators have increased to 10 sales per month totaling ARS 750,000, or 4 sales per month in any four-month period totaling ARS 750,000.
• Sales of used personal goods valued at ARS 1,500,000 or less are exempt if a sworn declaration is submitted, usable once every two years.
• The new rules apply to all sellers on digital platforms and took effect on 1 December 2025.

Source: regfollower.com

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.

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