Argentina taxes foreign digital services 2018

Fri 8th Dec 2017

The Argentine Congress is to review a Bill levying VAT on consumers of digital services provided by non-resident providers.

Digital services include: downloads or streaming media and games; software provided over the cloud; e-books; web-hosting; and aps. The place of taxation will be determined to be Argentina based on: IP address; SIM card for mobiles; or credit card billing address.

The settlement of the tax will be by the tax payer, including their credit card provider, via a withholding of any applicable VAT.

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