Argentina VAT (IVA) Guide for 2026: Rates, Registration & Filing
Argentina's standard VAT (IVA) rate is 21%, among the highest in the region. Covers registration, provincial turnover taxes, and monthly VAT filing.
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Key Takeaways
Argentina's VAT (IVA) standard rate is 21%, applied to most goods, services, and digital supplies, with an increased 27% rate for certain utilities and telecommunications and a reduced 10.5% rate for medical services and some foods. There's no dedicated foreign-seller VAT registration — 21% IVA on cross-border B2C digital services is instead collected as a perception by resident payment intermediaries like card issuers, under General Resolution 4240/2018. Exports are zero-rated and books and certain basic goods are exempt or reduced-rated; SaaS and digital services are taxable at the standard 21% rate.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Argentina's VAT (IVA) standard rate is 21%, applied to most goods, services, and digital supplies [1]. An increased 27% rate applies to certain utilities and telecommunications supplied to registered businesses, and a reduced 10.5% rate covers items such as medical services, passenger transport, and some foods [1]. Exports are zero-rated. The tax authority is ARCA, formerly AFIP [2].
Rate | Applies to |
|---|---|
Standard 21% | Most goods, services, digital supplies |
Increased 27% | Utilities and telecom to registered businesses |
Reduced 10.5% | Medical services, transport, some foods |
Zero 0% | Exports |
For more detail, see our LATAM tax guides.
Registration or Nexus Threshold
Argentina has no dedicated foreign-seller VAT registration, so non-resident digital providers cannot register directly. Instead, 21% IVA on cross-border business-to-consumer digital services is collected as a perception by resident payment intermediaries, such as card issuers, under General Resolution 4240/2018 [3]. Where no local intermediary settles the payment, the consumer self-assesses the tax [3]. There is no registration threshold.
How VAT applies to foreign digital services:
Confirm you supply digital services to Argentine consumers.
Card issuers and payment processors add the 21% IVA perception to the customer's payment.
Account for provincial turnover tax (Ingresos Brutos) where it applies.
Reconcile the perceived amounts against your Argentine sales.
Keep records supporting the tax collected at source.
Filing Frequency & Deadlines
Domestic VAT is reported monthly, with returns and payment due in the month following the period on a date set by the taxpayer's identification number [4]. There is no separate non-resident return, because tax on foreign digital services is collected by payment intermediaries at the time of purchase [3].
Exemptions
Exports are zero-rated, and items such as books and certain basic goods are exempt or reduced-rated [1]. SaaS and other digital services supplied to Argentine consumers are taxable at the standard 21% rate [3].
Penalties
Late filing carries fixed fines, and unpaid or under-declared VAT attracts an omission penalty together with compensatory interest on the outstanding amount, under the Tax Procedure Law (Ley 11.683) [5].
Frequently Asked Questions
Argentina IVA Calculator
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Argentina · IVARates as of August 2026. Source: ARCA: IVA law, Article 28 (opens in a new tab).
Argentina · General rate
21%
IVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.