Argentina VAT / GST

VAT was introduced in Argentina in 1974. At the federal leis it is known as Impeusto al valor agregado (IVA).  There is also Impuesto sobre los ingresos brutos (IIBA) operated by each of the 23 provinces and the one autonomous city of Buenos Aires.

It is similar to the European Union’s VAT system, requiring re-calculation and payments to the tax authorities at each transaction point in the onward sales chain.  It is administered by the VAT Federal Administration for Public Revenues.


Requirement to register for Argentinian VAT / IVA

For foreign companies making taxable supplies in Argentina, there is an immediate requirement to register for VAT at the commencement of activity.    It is not possible to VAT register in Argentina without the formation of a local establishment.   Once registered, non-resident traders must comply with local filing rules (see below).

Typical situations requiring an Argentinian VAT registration include:

  • Where goods are traded/delivered within Argentina;
  • Where goods are imported into Argentina;
  • Supply of services where the place of supply is Argentina e.g. construction projects
  • There is no provision for VAT Groupings in Argentina.

 Argentina VAT registration threshold

For companies or individuals trading in Argentina, the following VAT registration thresholds apply:

  • VAT / IVA: ARS 300,000 for goods; or
  • ARS 200,000 for services
  • IIBB: no threshold

 

Argentina permanent establishment

In Argentina it is necessary for non-resident traders to form a permanent establishment in order to register for VAT.


VAT Number Formats

All companies are issued with a standard VAT number in the following format:

  • VAT / IVA: 30-12345678-1
  • IIBA: 900-0000000-1

Read more about Argentinian VAT IVA compliance and rates.

 

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