It was confirmed that AFIP launches the e-commerce tax and we tell you everything you need to know about it. In this note!
The AFIPthe Federal Administration of Public Revenues in Argentinaconfirmed through the General Resolution 5319/2013 the e-commerce tax, which will affect all digital platforms. With it, those who make digital sales transactions will have to pay VAThe Tax on Value added, whether you sell products, personal property, services, among others. This tribute begins to apply from April 1 of this year.
The norm explains that it is not the VAT that we know, but it is a “special income regime of the value added tax”. This will apply to “sale operations of new and/or used non-registrable movable things, rentals and provision of works and/or services, arranged and/or perfected electronically through ‘digital platforms’”. With this rule, the AFIP is intended to counteract “the new modalities of evasion” that benefit those who sell through online platforms e-commerce or digital.
The new resolution replaces the 3411/2012, in which the aliquot of VAT between 1% and the twenty-one% of the published value according to the fiscal condition of the seller. However, in the 5319which will enter into force in April, the rate will oscillate between 1% to 8%, according to the fiscal condition of the subject affected. Those who must adapt to this regulation are those who are not within a tax exemption regime and the minimum amount withheld cannot be less than the $2,000 monthly.
He VAT on digital platforms reaches operations that exceed the $200,000 per month, as long as at least 10 transactions are made per month. However, if we register sales above $200,000 for four consecutive months the tax is applied to us regardless of how many monthly sales we have. Finally, sellers who do so for personal use or consumption and exceed the $400,000 annual they must pay the aliquot.
The scope of the withholding applies to all those not categorized, that is, to those who are not Registered Managers, exempt or do not already pay the VAT. Those who are obliged to act as perception agents are the digital platforms that charge a commission or compensation just for being the intermediary between the purchase/sale. And in the case of monotributistas, the rate only applies to those who exceed the maximum parameters of the monotributo. That is, we have to invoice annually more than $8,040,721 in the case of furniture sales and $5,650,236 in the sale of services.