Tax
VAT in Argentina: How It Affects Foreign Businesses
Understanding Argentina's VAT (IVA) system - rates, exemptions, filing and compliance for companies operating in Argentina.
May 20, 2026
The Argentine VAT System
Argentina's VAT (Impuesto al Valor Agregado, IVA) is levied at a standard rate of 21% on the sale of goods and provision of services in Argentina. A reduced rate of 10.5% applies to certain categories including basic foodstuffs, medical services, agricultural equipment and residential construction. Exports are zero-rated (taxed at 0%), with exporters entitled to VAT refunds on inputs.
Filing and Compliance
VAT-registered businesses (those operating under the regimen general, as opposed to the simplified monotributo) file monthly VAT returns with ARCA, calculating the difference between VAT charged on sales (debito fiscal) and VAT paid on purchases (credito fiscal). The net amount is remitted to ARCA or, if credito exceeds debito, credited for future periods or refunded.
Digital Services: A Growing Issue
Argentina has extended VAT obligations to foreign digital service providers since 2018 - major platforms like Netflix, Spotify, Google and others collect Argentine VAT on subscriptions. For foreign companies providing B2B digital services to Argentine clients, VAT registration in Argentina may be required. The rules continue to evolve; Roffo monitors compliance requirements for all client business models.
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