The Federal Administration of Public Revenues (AFIP) announced that will strengthen controls about the merchants that “do not appear as registered managers”, and that use digital platforms to sell their products. This was reported by the national body through a resolution published in the Official Gazette.
In addition, in the resolution they also published that taxpayers in this situation “must pay a rate of 8% in case of exceed $200,000 monthly billing”.
This extra is nothing more and nothing less than the Value Added Tax (VAT)which paid for commissions that the portals charge their clients. All companies that manage foreign trade brokerage platforms “they will have to request this information from the CUIT”.
Reinforcement of AFIP controls: what the resolution says
In the document, the collecting body ensures that all activity associated with electronic commerce “had a tremendous growth in recent yearshighlighting above all the incorporation of new operatorswhich act as intermediaries in the arrangement of commercial transactions through their ‘digital platforms’ under their ownership”.
According to Statista’s own data, one of the most important statistical sites on the planet, the turnover of electronic commerce in our country “it was around 1.52 trillion pesos in 2021”which represented an increase of about 68% compared to what was reported in 2020.
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In the first semester of 2022, 133.8 million productsthrough 91.2 million purchase orders.
“Having been detected new modalities of evasion, it is essential to make some modifications to the regime in order to tighten controls on the operations carried out, through portals or web applications, towhen the aliquots that discourage such inappropriate behaviors, adding nnew agents of perception and thus expanding the operations achieved”, according to upholds the resolution of AFIP.
AFIP: who is going to pay the tax?
Subjects liable to pay VAT are the registered managers and those who are listed as “not categorized”.
Registered managers: who does it apply to and when do they pay?
In the case of the former, it is companies or businesses that already operate normally before the AFIP. For the latter, it must be taken into account that the person make ten trades for $200,000 in a month, or that within 4 months do the same for $400,000.
For their part, all taxpayers who They appear as registered managers of VAT, that do not register any fault with the AFIP, they will continue to pay 1% as established by the regulations in force.
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Not categorized: who does it apply to and when do they pay?
Meanwhile, between “not categorized” the taxpayers will appear considered exempt or not reached by VAT, or those that appear in the Simplified Regime of monotributistas. All who exceed sales parametersthey will pay the 8% rate without fail.
On the other hand, all those who have formal breaches detected, they will pay 3%. and those who have tax domicile problems They will pay 5%. Finally, those who have a CUIT with “limited” statusthey will pay the 7% as well as those obliged to make an “M” type invoice.
Source: Ambito
