Argentina — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|21%||27%, 10.5%, 0%||Peso (ARS)|
Argentina's general VAT rate is 21%, with other rates including 27%, 10.5% and 0% that can apply to certain transactions.
Visitors to Argentina can qualify for a VAT refund on all purchases made for export - learn more about Argentina VAT refunds here.
Argentina has both a Value-added tax (VAT), and a local tax called the Turnover tax, known locally as Impuesto sobre los ingresos brutos (IIBB) of 3% to 6%.
The following special modified VAT rates apply to certain transactions:
10.5% reduced rate: medical; construction of housing; fruit, vegetables and meat; public and taxi transport
27% higher rate: telecoms; water; energy and gas.
Argentina is a member of the Mercosur member trading bloc, which may affect international VAT collection and regulations.
Consumption Taxes in Argentina
Argentina has multiple consumption taxes, which apply in different situations depending on what purchase is being made. These taxes include the following:
Impuesto al valor agregado (IVA)
Impuesto sobre los ingresos brutos (IIBB)
- The revenue service of each province (Dirección General de Rentas)
Argentina VAT rates for 2017
- 27%, 0% and exempt
Argentina IIBB rates (average) for 2017
- 1% to 4%
- Commerce and services
- 3.5% to 5%
- Commission and intermediation
- 4.9% to 8%
Argentina VAT number format
Businesses in Argentina that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The VAT number format is 30-99999999-1 (CUIT number).
Argentina IIBB number format
Businesses in Argentina that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The IIBB number format is 900-0000000-1.
Argentina VAT and IIBB return periods
Businesses in Argentina that are required to collect tax from consumers must file regular tax returns with the in Buenos Aires. Argentina's VAT and IIBB return periods are:
Thresholds for registration:
- For corporations and other legal entities, commencement of activity
For individuals, registration required if sales are the higher of the following:
ARS600,000 for goods
ARS400,000 for services
- Commencement of sales activity
Recovery of VAT or IIBB by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Argentina are not required to collect taxes from the consumer.
Argentina VAT Refunds
Argentina has a VAT refund program that allows tourists and others to receive a refund of any Argentina VAT paid on goods purchased in Argentina that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €70.00 Euros (which would yield a VAT refund of about €14.7). SalesTaxHandbook has detailed information about Argentina's VAT refund program:Learn More About Argentina VAT Refunds
Argentina Tax Sources & Citations
- EN: Argentina Value Added Tax
- RU: НДС Аргентина
- CN: 阿根廷 增值税
- Ernst & Young global VAT tax study, Argentina (updated 2017)
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