Argentina 2025: Updated VAT Withholding Rules for Digital Platform Sellers and Thresholds

• Argentina’s Tax Authority (ARCA) has updated VAT rules for digital platforms via General Resolution 5794/2025, effective December 1, 2025.
• The thresholds for classifying unregistered sellers as habitual have increased to at least ten sales and ARS 750,000 in a month, or four sales per month over four months totaling ARS 750,000.
• Digital platforms must withhold VAT from registered, Monotributo, and now certain unregistered sellers meeting the new criteria.
• Exemption applies for up to two sales per year of non-registrable used goods valued at up to ARS 1.5 million, with a sworn declaration.
• The resolution reinforces digital platforms’ role as tax intermediaries and emphasizes stricter monitoring and compliance.

Source: vatabout.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.

---

---