Argentina | KPMG | GLOBAL

Argentina

Argentina

Explore the requirements and rules that apply to electronically supplied services in Argentina.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No.

If there is no current requirement, is there any anticipated change to that position?

No.

Is an invoice compliant with the VAT/GST law in the customer's country required?

No.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the Argentinian customer is obliged to self-assess for VAT on a reverse charge basis.

If there is no current requirement, is there any anticipated change to that position?

No.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement

When did/will that requirement come into effect?

No requirement exists.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists.

Is simplified or standard registration required?

No registration is required.

Does the requirement apply to all e-services?

No registration requirement exists.
 

Contacts

Vivian E. Monti
Partner
T +54 11 4315 6961
E vmonti@kpmg.com.ar
 

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