AR Value-added tax (VAT) Rates 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:

Value-added tax (VAT)

Turnover tax

Local names

Impuesto al valor agregado (IVA)

Impuesto sobre los ingresos brutos (IIBB)

which was introduced in December 1969.

VAT:

IIBB
The revenue service of each province (Dirección General de Rentas)

Argentina VAT rates for 2017

Standard
21%
Reduced
10.5%
Other
27%, 0% and exempt

Argentina IIBB rates (average) for 2017

Industrial
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:

Monthly

Thresholds for registration:

VAT
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

IIBB
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

AR Value-added tax (VAT) Rates Argentina Tax Sources & Citations

  • EN: Argentina Value Added Tax
  • RU: НДС Аргентина
  • CN: 阿根廷 增值税
Note: This page is intended to be a simple overview of Argentina's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Argentina tax information on this page is incorrect or out of date.
Citations:
  1. Ernst & Young global VAT tax study, Argentina (updated 2017)

  2. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ar-argentina