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: Le…
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Standard VAT rate
21%Ley 23.349, Art. 28
Reduced VAT rate (10.5%) — capital goods, certain foods, fresh fruit/vegetables/meat, passenger transport over 100 km, medical services, residential construction, agricultural goods, newspapers
10.5%Ley 23.349, Art. 28, inc. a)
Increased VAT rate (telecommunications, gas, electricity, water for non-residential use)
27%Ley 23.349, Art. 28, inc. b)
Exempt supplies (no IVA charged, no input credit)
Financial services, insurance, education, medical services (partial), residential rent, books, public passenger transport under 100 km, bread and milkLey 23.349, Art. 7
Exports of goods and services — zero-rated with credit recovery
0% (zero-rated); related credito fiscal refundableLey 23.349, Art. 8 / Art. 43
Responsable Inscripto registration threshold
No turnover threshold (mandatory registration regardless of turnover)Ley de IVA (Ley 23.349 and amendments)
IVA return filing period
MonthlyLey 23.349, Art. 27
IVA return due date (determined by CUIT ending digit)
Between the 18th and 22nd of the following month (per AFIP calendar, varies by CUIT ending digit)RG AFIP 3382/2012
Filing method
Electronic via ARCA web (ex-AFIP) — form F.2002 onlineRG AFIP 3711/2015
Electronic invoicing — mandatory for all Responsables Inscriptos
MandatoryRG AFIP 4291/2018
Zero return obligation — must file even if no activity
Zero return required when no activityLey 23.349, Art. 4
Invoice types generating credito fiscal
Factura A and certain import documents only (Factura B and Factura C do not generate credito fiscal)Ley 23.349
Taxpayer ID format (CUIT)
11-digit number (Clave Única de Identificación Tributaria)ARCA (ex-AFIP) — CUIT registration
CAE (Código de Autorización Electrónico) — required on all sales invoices
All sales invoices must carry a CAE (Codigo de Autorizacion Electronico) issued by ARCA (ex-AFIP); no input credit without a CAE-validated Factura ARG AFIP 4290/2018
Governing legislation — IVA
Ley 23.349 (Ley de IVA) and amendments; Decreto 280/97 and updatesLey de IVA (Ley 23.349); Decreto 280/97
Monotributista supplier — input IVA credit
No IVA credit available (Monotributistas issue Recibo C and do not charge IVA)Ley 24.977 (Monotributo); Ley de IVA (Ley 23.349)
Input credit — passenger automobiles (capped)
Input IVA on passenger automobiles is capped per Art. 12 Ley 23.349 (computo limited); confirm current capLey 23.349, Art. 12
IVA withholding rates applied by designated large-buyer withholding agents
50% or 100% of the IVARG AFIP 2854/2010
Foreign digital services B2B — reverse-charge self-assessment rate
21% — buyer (Responsable Inscripto) self-assesses as both output and input (net zero for fully taxable business)RG AFIP 4240/2018 (importacion de servicios digitales)
Credito fiscal carry-forward period
Unlimited (no expiry)Ley 23.349, Art. 24
Pro-rata formula for mixed taxable/exempt activities
Recoverable credito fiscal = total credito fiscal × (taxable sales / (taxable sales + exempt sales))Ley 23.349, Art. 13
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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