The Federal Public Revenue Administration (AFIP) increased the amount required to identify final consumers by more than 70%. How much is the amount?
The Federal Public Revenue Administration (AFIP) The amount from which final consumers must be identified increased by 79.8%. The amounts are updated twice a year in January and July according to the variation in the consumer price index (CPI).
From now on, if the total of the ticket or invoice is equal to or greater than $344,488, the buyer must be identified whenever payment is made through electronic means (debit cards, credit cards, etc.). In the case of cash payment, the buyer must be identified if the invoice or ticket is equal to or greater than $172,244.
What information should the receipts contain?
When the recipient is a final consumer, the following data must be detailed:
- Last name and name
- Home
- CUIT / CUIL / CDI, if applicable, identity document number (LE, LC, DNI or, in the case of foreigners, Passport or CI).
What is the final consumer
An End Consumer is one who acquires goods or services for personal use or final consumption, and not to be resold or used for example, in a commercial, industrial or professional activity.
When a Final Consumer makes a purchase, he or she is issued a sales invoice that includes the corresponding value-added tax (VAT). VAT is an indirect tax that is applied to most goods and services in Argentina, and its rate may vary depending on the category of the product or service.
It is important to note that, being considered an end consumer, No deduction or recovery is allowed of VAT paid on purchases made.
AFIP due dates for the month of July
Monday 15th
- SiRADIG- Presentation F.572
- web CUIT
- Private homes: Employers of Private Homes – Voluntary payment (F. 575/RT)
Thursday 18th
VAT and Digital VAT Book: filing and paying the tax return
By CUIT termination:
- 0-1- 18/07/24
- 2-3: 19/07/24
- 4-5: 07/22/24
- 6-7: 23/07/24
- 8-9: 24/07/24
Monday 22nd
- Monthly payment of the single tax
- CUIT payment
From July 15 to 26, the winter tax holiday will take place, a period in which the calculation of the current deadlines for ex officio determinations, summaries, fines, discharges and summons is suspended.
Source: Ambito
