Argentina VAT (IVA) Guide for 2026: Rates, Registration & Filing

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].

For more detail, see our LATAM tax guides.

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:

1. Confirm you supply digital services to Argentine consumers.

2. Card issuers and payment processors add the 21% IVA perception to the customer's payment.

3. Account for provincial turnover tax (Ingresos Brutos) where it applies.

4. Reconcile the perceived amounts against your Argentine sales.

5. Keep records supporting the tax collected at source.

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].

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].

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].

1. Ley del IVA (Decreto 280/1997), texto ordenado — Art. 28, general rate: https://www.argentina.gob.ar/normativa/nacional/decreto-280-1997-42701/texto

2. ARCA — Impuesto al Valor Agregado: https://www.arca.gob.ar/iva/

3. General Resolution 4240/2018 (perception on non-resident digital services), Boletín Oficial: https://www.boletinoficial.gob.ar/detalleAviso/primera/183569/20180514

4. ARCA — Vencimientos (monthly due dates): https://www.afip.gob.ar/vencimientos/

5. Ley 11.683 (Procedimiento Tributario) — fines and interest: https://www.argentina.gob.ar/normativa/nacional/ley-11683-18771/texto