Now the AFIP creates a category of “not categorized”, which includes monotributistas and exempt. The platforms are going to give them a perception of 8%. With this, the agency seeks to go after merchants who operate in the dark through digital channels.
As indicated by a General Resolution published in the Official Gazette, the companies that manage foreign trade intermediation platforms will have to request information from their clients from the CUIT.
In the case of those who do not pay VAT, as in the case of taxpayers of the simplified regime, What is sought is to determine if the person carries out commercial operations on a regular basis. For the regulation it would be 10 or more operations for $200,000 per month, or $400,000 in four months.
In the resolution, the AFIP indicates that “the activity related to electronic commerce has experienced exponential growth in recent years, highlighting the incorporation of new operators that act as intermediaries in the arrangement of commercial transactions through ‘digital platforms’ of their ownership ”.
“Having detected -in this framework- new evasion modalities, it is necessary to make modifications to the regime in order to intensify the controls on the operations carried out through portals or web applicationsadapting the aliquots that discourage such disvaluable behaviors, incorporating new perception agents and expanding the operations achieved, ”says the resolution.
In the case of registered managers will continue to pay 1% if they are in order with the AFIP; 3% if they present delays and 5% for those who do not have an invalid or unconstituted electronic tax address.
Registered managers who for some reason have the limited CUIT will be taxed at 7%, the same as those that are obliged to issue class “M” invoices. and monotributistas who exceed the parameters provided for in the regime, among others.
The companies listed as perception agents are Agrofy, Almundo, Apernet, Avantrip, Bfoot, Cabify and Cabify Mendoza, Corro Oficial, Despegar, Frávega, Mercado Libre, Mercados Digitales, Mis Pichos, Nación Servicios, We are Apa, Orders Now, Rapi, Renew your Dressing Room, Whirlpool and YPF .
These companies They will have to access the AFIP’s “WebService” service and consult the status of their client’s CUIT, to determine which type of perception will correspond to them..
Source: Ambito
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