The resolution establishes a new simplified framework for VAT reporting, integrating the “Digital VAT Book” and replacing previous regulations, with the aim of optimizing taxpayers’ tax compliance.
The Federal Public Revenue Administration (AFIP) established new rules for compliance with tax obligations, specifically related to Value Added Tax (VAT). He did it through General Resolution 5,591/2024 published this Thursday in the Official Gazette.
As mentioned in the official text, the fundamental objective of the resolution is simplify and modernize VAT declaration processes for taxpayers. “The AFIP seeks to facilitate compliance with tax obligations through the use of technological tools such as the “Digital VAT Book,”” states the standard.
And remember that previously the obligation to use the “F2002 VAT by Activity” form was established for certain taxpayers who do not require the entry of specific data or complex particularities. This resolution is replaced by the current one.
It also clarifies that Implemented by General Resolution No. 4,597, this electronic system records operations of sales, purchases, exports, and definitive imports of goods and services. The data in this book will now be partially used in the VAT affidavit.
In that sense, it indicates that the form is being redesigned to integrate data from the “Digital VAT Book”, “which optimizes the sworn declaration and simplifies the process.”
What changes does this resolution introduce?
- Replacement of General Resolution No. 3711: This new resolution repeals the previous one, which means that the rules established in 3711 are void and are replaced by the new provisions.
- Declaration unification: The aim is to integrate the information declared in the “Digital VAT Book” with the VAT sworn declaration, which reduces the administrative burden for taxpayers.
- Simplification of the F2002 form: The F2002 VAT by Activity form will be simplified, since much of the information will be pre-filled from the data in the Digital VAT Book.
- Scope expansion: The resolution applies to a broader group of taxpayers, including those who carry out export operations, request refunds, etc.
Finally, the official text recalls that the main beneficiaries are the taxpayers that are within the scope of this standard. By simplifying processes and reducing the administrative burden, we seek to facilitate compliance with your tax obligations and reduce the possibility of errors.
This resolution represents one more step towards the digitalization and simplification of tax procedures in Argentina. By integrating different systems and tools, the AFIP seeks to improve efficiency and transparency in VAT management.
Source: Ambito
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