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

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Published: July 15, 2026

Argentina's standard VAT (IVA) rate is 21%, among the highest in the region. Covers registration, provincial turnover taxes, and monthly VAT filing.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/latam).

## 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].

## Sources

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

- ARCA — Impuesto al Valor Agregado: [https://www.arca.gob.ar/iva/](https://www.arca.gob.ar/iva/)

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

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

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

## Frequently Asked Questions

### What is the Argentina VAT (IVA) rate in 2026?

21% standard, with a 27% rate on certain utilities and telecom and a reduced 10.5% rate on items such as medical services, transport, and some foods.

### Do foreign digital sellers register for VAT in Argentina?

No. Argentina has no foreign-seller registration; 21% IVA is collected through withholding by card issuers and payment processors on listed foreign providers.

### Is SaaS taxable in Argentina?

Yes. SaaS and other digital services supplied to Argentine consumers are taxable at 21%.

### Is there a VAT registration threshold in Argentina?

No. There is no threshold for foreign digital services; the tax applies from the first sale and is collected via payment-intermediary withholding.

### How is VAT on foreign digital services collected in Argentina?

Resident payment intermediaries — card issuers and payment processors — withhold 21% IVA on payments to foreign providers on ARCA's published list.

### What else should sellers know about Argentine indirect tax?

Provincial turnover tax (Ingresos Brutos) may apply on top of national VAT, and non-resident digital services are reached through the payment-intermediary perception regime under General Resolution 4240/2018.

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