Tax rate by region Argentina

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

SaaS Sales Tax Overview

In Argentina, value-added tax (VAT) plays a significant role in the digital realm. Established in 1975 and continuously modernized, the nation’s VAT system applies to the sale of SaaS (Software as a Service) adhering to a standardized rate and specific compliance guidelines. Understanding these dynamics is paramount for businesses operating within this framework.

The standard VAT rate for SaaS in Argentina stands at 21%. This rate encompasses the taxable supply of digital services, ensuring consistency across various offerings. Notably, Argentina does not exempt any specific categories of digital goods or services from VAT, further streamlining the application of the tax. Nonetheless, businesses should remain informed of evolving regulations to mitigate potential discrepancies.

Mosaic image

Argentina

Argentina has had a VAT system since 1975, continuously evolving to address economic challenges and enhance fiscal stability.

Official government link: Administración Federal de Ingresos Públicos (AFIP)

21.00%

E-products and services VAT/Sales tax rate

10.50%

Reduced tax rate

Reduced tax rate product categories

No specific reduced tax rate for digital goods and services, however, certain electronic goods produced in Tierra Del Fogo Special Economic Zone may get reduced VAT of 10.5%

Exempted product categories

No digital goods or services categories are exempt

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Voluntary; local payment processors automatically withhold and remit 21% VAT on digital services.

Online registration possible

Yes

Local representative needed

Not mandatory

Registration procedure

Voluntary online registration is available for non-residents without establishing a local presence.

List of digital and electronic services liable for tax

Music, video, or games streaming or download services are taxed at the standard VAT rate, as are web services and online advertising, which also fall under the standard VAT rate. Software as a Service (SaaS), referring to any software delivered and utilized over the internet, is similarly taxed. Additionally, data storage services offering storage for digital data are subject to VAT.

Penalties

If VAT is not registered or registered late, a penalty ranging from 50% to 100% of the omitted VAT amount may be imposed.

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Monthly

Filing deadline

Between the 12th and 22nd of the following month, staggered by the final CUIT digit.

E-invoicing requirements

Yes

Record keeping

Necessary to keep for at least 10 years the following:

E-invoices, sales contracts, vendor invoices, payment proofs, filed returns, correspondence, accounting records, balance sheets and income statements, contracts, shipping documents and other supporting documents.

How-To Guides: Argentina SaaS VAT

Step: 1 Threshold

On December 2, 2025, the Argentina Federal Tax Administration published General Resolution 5794, updating the special VAT withholding rules for sales via digital platforms under General Resolution 5319/2023. Under this regime, digital platforms designated by the Federal Tax Administration are required to function as VAT withholding agents for sales made by sellers or service providers who are registered VAT taxpayers, taxpayers under the simplified regime (monotributo), or non-registered taxpayers.

 

The new resolution changes the criteria for “non-registered taxpayers”: sellers are now subject to VAT withholding if they conduct ten or more monthly transactions on the same platform totalling over ARS 750,000, or if they conduct four or more transactions per month over a four-month period that together exceed ARS 750,000.

Step: 2 Business Registration

Argentina uses a VAT Withholding/Collection Tax system for non-resident digital services, meaning the foreign seller is generally not required to register for VAT. The VAT burden falls on local banks, domestic credit card issuers, or payment processors. But this means that your product price should be inclusive, incuding the tax amount.

Your registration in VAT is voluntary.

Step: 3 TIN/VAT Number

If you do consider registering for tax, you will need to obtain a VAT registration number, which establishes you in the Argentinian tax system as a legal business.

Step: 1 Standard VAT Rate

The standard VAT/IVA rate in Argentina is 21%. This applies to digital services, including SaaS.

Step: 2 VAT Formula

To calculate your tax amount, use the following formula:

 

VAT Amount = Net Price X 21%

Step: 1 Selling B2C

The non-resident supplier generally does not charge or collect the 21% VAT. The VAT is typically withheld and remitted to the AFIP by local credit card companies, payment processors, or financial institutions when processing the payment.

Step: 2 Selling B2B

The seller issues an invoice to the local business customer with a clear note that the Reverse Charge applies (zero VAT charged). Collection is the responsibility of the customer.

Step: 3 Invoice Requirements

Argentine VAT-registered taxpayers typically issue standard commercial invoices that include:
  • supplier name
  • supplier address
  • description of service
  • price charged.

Step: 1 Filing Interval

For VAT-registered taxpayers, the filing interval is monthly.

Step: 2 Filing Deadline

Due dates are staggered between the 12th and 22nd of the month following the period end, based on the last digit of the CUIT (Tax ID).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating VAT registration and fiscal representation in Argentina can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation. 

Talk to an Expert
Mosaic image
en_USEnglish
es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 en_USEnglish