The AFIP confirmed through General Resolution 5319/2023 that digital platforms will pay VAT on digital sales transactions. In detail, from when it will be applied, to whom it affects and how much will be paid as a rate.
THE AFIP confirmed that the payment of a special regime of Value Added Tax (VAT) for transactions of digital platforms sales of products, personal property and services, among others. The tax will come into force from next April 1, according to the General Resolution 5319/2023published in the Official bulletin.
Online sale
AFIP extends VAT scope to digital platform transactions
In this way, the AFIP reported that it is “a special value-added tax revenue regime” applicable to “sale operations of new and/or used non-registrable personal property, leases and provision of works and/or services, arranged and/or electronically perfected through “digital platforms”, details the standard.
He special VAT regime It is applied to the sale of goods and services that is carried out through the platforms of e-commerce or digitalwith the aim of counteracting the “new modalities of evasion”.
How much VAT will be paid on online sales
This new resolution comes to replace the 3411/2012from which, the VAT rate was established between 1% and 21% of the published value, depending on the fiscal condition of the seller.
In the Resolution 5319which was published last week in the Official Gazette, specifies that said rate will range from 1% to 8%according to the fiscal condition of the subject affected.
At the same time, it is detailed that the subjects that it will reach will be those that are not within a tax exemption regime. He minimum amount retained may not be less than $2,000 per month, details the rule.
The concern of the AFIP It is the control of evasion, where they maintain that through this type of platform, it is very feasible not to pay VAT on the sale of goods that are carried out daily and move large volumes of money.
AFIP: how VAT works for digital platforms
- The operations reached will be those that exceed the value of $200,000 monthlyas long as they are carried out, at least, 10 transactions per month.
- Those who register sales will be included over $200,000 for four consecutive months, regardless of the number of monthly operations.
- Those sellers who do so for personal use or consumption and exceed $400,000 per yearwill be subject to the perception of said aliquot.
Who does it reach?
- The scope of the withholding applies to subjects not categorized, that is, to those who are not Registered Responsible Parties, exempt or not covered by VAT.
- The obligated subjects to act as collection agents will be those digital platforms that charge a commission or compensation for being intermediaries in the purchase/sale of goods and services.
- In the case of monotributistas, the rate applies to those who exceed the maximum parameters of the monotax, that is, those who exceed an annual turnover of $8,040,721 for the sale of furniture and $5,650,236 for the sale of services.
Online sales during 2022, in numbers
- In 2022, in Argentina the volume of electronic commerce reaches $2,846,000 million, 87% higher than the previous year, according to data from the Argentine Chamber of Electronic Commerce (CACE).
- The items with the highest consumption are “Flights and Tourism”, “Food, beverages and cleaning supplies”, “Audio, image, consoles, IT and telephony equipment” and “Household items (furniture, decoration)”, which they represent 62% of what is billed through said channel.
- According to data from CACE, in 2022 422 million products were sold through the media of digital platforms.
Source: Ambito
