Argentine VAT return (IVA -- Impuesto al Valor Agregado) for self-employed individuals under the regimen general. Covers the standard 21% rate, reduced 10.5%, increased 27%, monthly filing via AFIP SIAP/web, debito/credito fiscal computation, and withholding/perception regimes. Primary source: Ley 23.349 (Ley de IVA) and its regulatory decree (Decreto 692/98).
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Who must file
Every Responsable Inscripto must file a monthly IVA return, even if there is no activity (zero return). Registration is mandatory once annual revenue exceeds the Monotributo thresholds.Ley 23.349, Art. 4
Filing schedule
| Item | Detail | Source | |------|--------|--------| | Filing period | Monthly | Ley 23.349, Art. 27 | | Due date | Determined by CUIT ending digit (AFIP calendar, typically between the 18th and 22nd of the following month) | RG AFIP 3382/2012 | | Filing method | Electronic via AFIP web (F.2002 online) | RG AFIP 3711/2015 | | Electronic invoicing | Mandatory for all Responsables Inscriptos | RG AFIP 4291/2018 |see rows
VAT rates
| Rate | Applies to | Source | |------|-----------|--------| | 21% (standard) | Most goods and services | Ley 23.349, Art. 28 | | 10.5% (reduced) | Capital goods, certain food products, medical services, newspapers, residential construction, certain transport | Ley 23.349, Art. 28, inc. a) | | 27% (increased) | Telecommunications, gas, electricity, water for non-residential use | Ley 23.349, Art. 28, inc. b) | | 0% (exempt) | Specified exempt supplies (education, health under certain conditions, financial services, books, bread/milk) | Ley 23.349, Art. 7 |see rows
Key thresholds
| Item | Amount | Source | |------|--------|--------| | Monotributo graduation threshold (services, 2025) | ARS ~11,916,410/year (updated periodically) | Ley 24.977, Annex | | Credito fiscal carry-forward | Unlimited (no expiry) | Ley 23.349, Art. 24 |see rows
Compute debito fiscal
For each sale/service during the month: 1. Classify the transaction: standard (21%), reduced (10.5%), increased (27%), or exempt. 2. Verify the electronic invoice (factura electronica) was issued via AFIP. 3. Debito fiscal = sum of IVA charged on all invoices issued.
Obligation category: CT (Consumption Tax) Functional role: Return preparation Status: Complete
This is a Tier 2 content skill for preparing the Argentine IVA (Impuesto al Valor Agregado) monthly return for self-employed individuals (autonomos/monotributistas graduating to regimen general). Argentina has a three-rate VAT system with extensive withholding and perception regimes.
In scope:
Out of scope (refused):
Filing schedule (see rows)
| Item | Detail | Source |
|---|---|---|
| Filing period | Monthly | Ley 23.349, Art. 27 |
| Due date | Determined by CUIT ending digit (AFIP calendar, typically between the 18th and 22nd of the following month) | RG AFIP 3382/2012 |
| Filing method | Electronic via AFIP web (F.2002 online) | RG AFIP 3711/2015 |
| Electronic invoicing | Mandatory for all Responsables Inscriptos | RG AFIP 4291/2018 |
VAT rates (see rows)
| Rate | Applies to | Source |
|---|---|---|
| 21% (standard) | Most goods and services | Ley 23.349, Art. 28 |
| 10.5% (reduced) | Capital goods, certain food products, medical services, newspapers, residential construction, certain transport | Ley 23.349, Art. 28, inc. a) |
| 27% (increased) | Telecommunications, gas, electricity, water for non-residential use | Ley 23.349, Art. 28, inc. b) |
| 0% (exempt) | Specified exempt supplies (education, health under certain conditions, financial services, books, bread/milk) | Ley 23.349, Art. 7 |
Key thresholds (see rows)
| Item | Amount | Source |
|---|---|---|
| Monotributo graduation threshold (services, 2025) | ARS ~11,916,410/year (updated periodically) | Ley 24.977, Annex |
| Credito fiscal carry-forward | Unlimited (no expiry) | Ley 23.349, Art. 24 |
All amounts are in Argentine Pesos (ARS). Given high inflation, the real value of credito fiscal carry-forwards erodes over time. There is no inflation adjustment mechanism for VAT credits.
Input: Sales at 21%: ARS 1,000,000. Purchases at 21%: ARS 600,000. Expected: Debito: ARS 210,000. Credito: ARS 126,000. Net IVA: ARS 84,000.
Input: Sales at 21%: ARS 500,000. Sales at 10.5%: ARS 200,000. Purchases at 21%: ARS 400,000. Expected: Debito: (500,000 x 21%) + (200,000 x 10.5%) = 105,000 + 21,000 = 126,000. Credito: 84,000. Net: ARS 42,000.
Input: Net IVA: ARS 84,000. Withholdings suffered: ARS 30,000. Perceptions suffered: ARS 10,000. Expected: Amount due: 84,000 - 30,000 - 10,000 = ARS 44,000.
Input: Debito: ARS 50,000. Credito: ARS 80,000. Expected: Saldo a favor tecnico: ARS 30,000. Carry forward to next month. No payment due.
Input: Taxable sales: ARS 800,000. Exempt sales: ARS 200,000. Total credito fiscal: ARS 100,000. Expected: Pro-rata: 800,000 / 1,000,000 = 80%. Recoverable credito: ARS 80,000.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Maria Valeria Benvenuti · 7 July 2026
Applicable period: 2025
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Argentina computations in the OpenAccountants Tax Library.
Compute credito fiscal
For each purchase/expense during the month: 1. Verify the supplier's invoice is a valid factura electronica. 2. Classify the IVA rate charged. 3. Verify the expense is related to taxable activity (credito fiscal is only recoverable on purchases related to taxable sales). 4. Credito fiscal = sum of IVA on valid purchase invoices.
Pro-rata rule for mixed activities
If the taxpayer makes both taxable and exempt sales: - Credito fiscal must be apportioned between taxable and exempt activities. - Only the portion attributable to taxable activities is recoverable. - Pro-rata = taxable sales / (taxable sales + exempt sales). - Recoverable credito fiscal = total credito fiscal x pro-rata.Ley 23.349, Art. 13
Net IVA position
Debito fiscal - credito fiscal = net IVA. - If positive: tax to pay. - If negative: carry forward as saldo a favor tecnico (technical credit balance).
Withholdings and perceptions application
Deduct IVA withholdings (retenciones) and perceptions (percepciones) suffered during the month from the net IVA: - Withholdings: amounts withheld by customers who are designated withholding agents. - Perceptions: additional IVA charged by suppliers who are designated perception agents. Net amount due = net IVA - withholdings - perceptions. If negative: the balance becomes saldo de libre disponibilidad (freely available balance) that can be applied to other AFIP obligations.
File and pay
- File F.2002 via AFIP web portal. - Pay via VEP (Volante Electronico de Pago) through authorized banks.
Factura electronica requirement
All invoices (ventas and compras) must be electronic invoices authorized by AFIP. Paper invoices are no longer valid for credito fiscal. Types: - Factura A: between Responsables Inscriptos - Factura B: from Responsable Inscripto to final consumer or exempt subject - Factura C: from Monotributista Only Factura A and certain import documents generate credito fiscal.
Saldo a favor tecnico vs. libre disponibilidad
**Saldo a favor tecnico:** arises when credito fiscal exceeds debito fiscal. Can only be carried forward against future debito fiscal. **Saldo de libre disponibilidad:** arises from excess withholdings/perceptions. Can be used against any AFIP tax obligation (IVA, Ganancias, etc.) or requested as refund.
Non-computable credito fiscal
Credito fiscal is NOT recoverable for: - Personal consumption items (food, clothing for personal use) - Automobiles exceeding a threshold value - Invoices from Monotributistas (Factura C has no IVA discrimination) - Purchases from non-registered suppliers
Services exported treatment
Services exported (performed for foreign clients, consumed abroad) are treated as zero-rated with credit recovery. The taxpayer can claim a refund of the related credito fiscal.Ley 23.349, Art. 43
Withholding regimes
Large buyers (designated by AFIP) must withhold a percentage of IVA from payments to suppliers. Common rates: 50% or 100% of the IVA. The withheld amount is credited against the supplier's IVA liability.RG AFIP 2854/2010
Rendered from the canonical facts model · method attested Jul 7, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
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