The rule is based on the fact that “the activity linked to the 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 owned by them”.
“Having detected -in that framework- new forms of evasionit is necessary to make modifications to the regime in order to intensify the controls on the operations carried out through portals or web applications, adapting the rates that discourage such disvaluable behaviors, incorporating new perception agents and expanding the operations achieved, “says the resolution.
Subjects liable to pay VAT They are the registered managers and those who appear as “not categorized”. For the latter, the AFIP indicates that it must be taken into account that the person makes ten operations for $200,000 in one month or, within a period of 4 months, for $400,000.
Among the “not categorized” will be the taxpayers considered exempt or not covered by VAT (according to the type of activity or some promotion regime) or those that appear in the Simplified Regime, who, if they exceed the sales parameters, will pay the 8% rate.
Meanwhile, taxpayers listed as VAT registered managers who do not register any fault with the AFIP, will continue to pay 1% as determined by current regulations, those who have detected formal non-compliance, 3% and those who have fiscal domicile problems, 5%.
On the other hand, those who have a CUIT with a “limited” status will pay 7% just like those required to make an “M” type invoice.
Source: Ambito
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