VAT
Last verified: 24 Oct 2026 · Status: Stable
VAT (IVA) is a federal tax on sales of goods, services, imports and digital services supplied from abroad. The general rate is 21%. A 27% rate applies to utilities such as electricity, gas and telecoms supplied to registered businesses, and a reduced 10.5% rate applies to listed items. Exports are zero rated and the related input VAT can be refunded.
Key rules
- Rates. 21% general, 27% and 10.5% for listed supplies (article 28 of the VAT Law).
- Taxable events. Sales of movable goods, works and services in Argentina, imports of goods, and services provided abroad but used in Argentina (article 1).
- Digital services. Since Law 27.430, digital services supplied by non residents to Argentine consumers are subject to VAT, generally collected through the payment intermediary.
- Imported services from non residents. The local business customer self assesses VAT (reverse charge) and can credit it.
- Exports. Zero rated with refund of input VAT linked to exports, under a specific ARCA procedure.
- Credit balances. Input VAT in excess of output VAT carries forward, generally without refund except for exporters and specific regimes (RIGI projects have their own refund benefit).
Step by step
- Register for VAT with ARCA when obtaining the CUIT.
- Issue electronic invoices (type A to registered businesses).
- File the monthly return and pay by the due date.
- Apply VAT withholdings and collections suffered as credits.
- Exporters file refund requests with supporting documentation.
International comparison
No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.
| Jurisdiction | Comparable rule |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Practical traps
- Collection regimes on imports (VAT advance collection at customs) create credit balances for importers.
- Mixed taxable and exempt activities require apportionment of input VAT.
The list of items at 10.5% and 27% is long and changes. Check article 28 of the VAT Law for any specific supply.