Argentinian VAT number contains 11 digits (e.g., 01-23456789-0).
The standard VAT rate in Argentina is 21%, with reduced rates of 10.5%, 2.5% on certain goods and services, and a higher rate of 27% on some supplies. There is also one exception on exportations when 0% of VAT is calculating.
All businesses with Argentinian VAT number must submit periodic VAT reports and payments.
For all companies that operate in Argentina, VAT returns must be submitted monthly, between the 12th and 22nd of the month following the period end.
In the case of the late filing of VAT returns and payments, the Argentinian government prescribed the penalties as follows:
Due to the electronic invoicing system, all electronic invoices must contain at least the following:
The mandatory e-invoicing in Argentina went through several waves of adoption, but as of 2019, it is mandatory for all entities in Argentina.
Governmental body responsible for e-invoicing in Argentina:
Generally, invoices in Argentina, also known as eFactura, can be issued in two ways:
In both scenarios, entities must apply for the Electronic Authorization Code (Código de Autorización Electrónico - CAE) to be able to report invoices to AFIP.
What does the reporting process in Argentina look like?
Date updated [May 12, 2021]
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