Argentina B2C e-commerce withholding VAT – November 2019

24 December 2019

From November 2019, Argentina extended its VAT regime to include non-resident e-commerce sales to consumers. This will apply to both sales of goods and digital services.

The VAT amounts will be collected via banks and credit card companies based in the country at the point when payment is received from customers. These companies will then be responsible for paying this over to the Argentine tax authorities. Non-resident sellers will still have a requirement to VAT register in order to report these transactions in the country.