28 February 2018
Argentina have recently confirmed that local VAT is applicable on the supply of digital services made by non-resident providers to consumers in the country.
As confirmed in our December 2017 article, instead of the non-resident supplier accounting for the VAT on these transactions, the consumer’s credit card provider will be responsible for accounting for and paying the VAT to the Argentinian tax authorities as a withholding tax. This in principle will mean that a foreign supplier will not have a requirement to VAT register in the country.
This new tax will apply to a range of electronic service purchases including streaming games, music, apps, films, e-books, e-journals and internet services.
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