Argentina levies VAT on non-resident digital services

Sun 6th May 2018

From April 2018, Argentina introduced VAT on digital services to consumers provided by foreign providers.

The obligation to collect and report the VAT due falls on an intermediary, such as a credit card or collection agent. Otherwise, the consumer should declare and remit the VAT to the Federal Tax Authority.

The changes, including in Law 27,430, modify the VAT Act. The income on services affected include:

  • Hosting web pages and sites
  • Cloud based software and related services
  • Providing computer and related programs and updates
  • Providing remote management and modification of online services and support
  • Data storage
  • Digital products and related
  • Streaming or downloads of music, games and video
  • Internet access and services

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