Prepare, review, or classify transactions for an Argentina IVA (Impuesto al Valor Agregado) return or advise on Argentine VAT registration, filing, and AFIP compliance.
Argentina · tax year 2025 · changed 24 Jun 2026
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If you are an AI assistant using this skill for Argentina IVA (Impuesto al Valor Agregado) (Argentina): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
| Field | Value |
|---|---|
| Country | Argentina (República Argentina) |
| Tax | IVA (Impuesto al Valor Agregado) |
| Currency | ARS (Argentine Peso — $) |
| Standard rate | 21% |
| Reduced rates | 10.5% (medicines, certain food products, passenger transport >100km, medical services, books, agricultural goods); 2.5% (certain agricultural goods for direct consumption) |
| Zero rate | 0% (exports of goods and services) |
| Increased rate | 27% (public utility services: electricity, gas, water, telephone — for non-residential users) |
| Exempt | Financial services, insurance, education, medical services (partial), residential rent, certain books, public passenger transport (<100km) |
| Registration threshold | No turnover threshold for Responsable Inscripto; Monotributo regime for small businesses (ARS thresholds vary by category) |
| Tax authority | AFIP (Administración Federal de Ingresos Públicos) |
| Filing portal | AFIP portal — https://www.afip.gob.ar |
| Return form | Declaración Jurada IVA (DJ IVA) |
| Filing frequency | Monthly |
| Deadline | Varies by CUIT ending digit (between 18th–23rd of following month) |
| e-Invoice | Factura Electrónica mandatory via AFIP RCEL / ARCA portal |
| CUIT | Clave Única de Identificación Tributaria — 11-digit taxpayer ID |
| Contributor | Open Accountants Community |
| Skill version | 2.0 |
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
| Field | Value |
|---|---|
| Country | Argentina (República Argentina) |
| Tax | IVA (Impuesto al Valor Agregado) |
| Currency | ARS (Argentine Peso — $) |
| Standard rate | 21% |
| Reduced rates | 10.5% (medicines, certain food products, passenger transport >100km, medical services, books, agricultural goods); 2.5% (certain agricultural goods for direct consumption) |
| Zero rate | 0% (exports of goods and services) |
| Increased rate | 27% (public utility services: electricity, gas, water, telephone — for non-residential users) |
| Exempt | Financial services, insurance, education, medical services (partial), residential rent, certain books, public passenger transport (<100km) |
| Registration threshold | No turnover threshold for Responsable Inscripto; Monotributo regime for small businesses (ARS thresholds vary by category) |
| Tax authority | AFIP (Administración Federal de Ingresos Públicos) |
| Filing portal | AFIP portal — https://www.afip.gob.ar |
| Return form | Declaración Jurada IVA (DJ IVA) |
| Filing frequency | Monthly |
| Deadline | Varies by CUIT ending digit (between 18th–23rd of following month) |
| e-Invoice | Factura Electrónica mandatory via AFIP RCEL / ARCA portal |
| CUIT | Clave Única de Identificación Tributaria — 11-digit taxpayer ID |
| Contributor | Open Accountants Community |
| Skill version | 2.0 |
| Field | Meaning |
|---|---|
| Ventas gravadas 21% | Taxable sales at 21% (net) |
| Ventas gravadas 10.5% | Taxable sales at 10.5% (net) |
| Ventas gravadas 27% | Utility sales at 27% (net) |
| Exportaciones | Export sales (0%) |
| Ventas exentas | Exempt sales |
| IVA débito fiscal | Total output IVA |
| Compras gravadas | Taxable purchases |
| IVA crédito fiscal | Total input IVA |
| Saldo técnico | Net IVA position (débito − crédito) |
| Saldo a pagar | IVA payable (if débito > crédito) |
| Saldo a favor | Excess credit carried forward |
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 21% standard |
| Unknown whether 10.5% rate applies | 21% until confirmed |
| Unknown whether utility service (electricity/gas) 27% applies | Confirm — non-residential = 27%; residential = 21% |
| Unknown whether export documentation complete | Treat as domestic 21% |
| Unknown business-use % (vehicle, phone, home) | 0% input credit |
| Unknown whether Factura Electrónica issued | No input credit until confirmed |
| Foreign digital service (B2B) | 21% reverse-charge — buyer self-assesses |
| Monotributo supplier | No IVA credit available (Monotributistas don't charge IVA) |
| Threshold | Value |
|---|---|
| HIGH single transaction | ARS 10,000,000 |
| HIGH tax delta on single conservative default | ARS 2,100,000 |
| MEDIUM counterparty concentration | >40% of output or input |
| MEDIUM conservative default count | >4 per return |
| LOW absolute net IVA position | ARS 20,000,000 |
Note: ARS amounts depreciate rapidly — verify thresholds are still meaningful given inflation.
Before starting any Argentina IVA work, obtain:
Refuse and escalate to a CPN for:
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Banco de la Nación Argentina (BNA) | Bank fees, wire transfers | Exempt | No |
| Banco Galicia | Account fees, credit lines | Exempt | No |
| Santander Argentina | Commercial banking | Exempt | No |
| BBVA Argentina | Business banking fees | Exempt | No |
| Banco Macro | Regional banking | Exempt | No |
| MercadoPago (MercadoLibre) | Payment gateway — fee | 21% | Yes |
| Prisma (VISA Argentina) | Card processing | 21% | Yes |
| First Data (Fiserv Argentina) | POS terminal fee | 21% | Yes |
| Naranja X | Digital payments | 21% | Yes |
| Ualá | Digital wallet fees | 21% | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Edenor (Empresa Distribuidora Norte) | Electricity — Buenos Aires Norte | 27% (non-residential) / 21% (residential) | Yes (business) |
| Edesur (Empresa Distribuidora Sur) | Electricity — Buenos Aires Sur | 27% (non-residential) | Yes (business) |
| Metrogas | Natural gas — Buenos Aires | 27% (non-residential) | Yes (business) |
| ECOGAS | Gas — Cuyo/NEA regions | 27% (non-residential) | Yes |
| AySA (Agua y Saneamientos Argentinos) | Water — Buenos Aires | 27% (non-residential) | Yes |
| AYSA residential | Water — residential | 21% | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Telecom Argentina (Personal/Fibertel) | Mobile, fiber, fixed line | 21% (service) / 27% if billed as utility | Yes (business use) |
| Claro Argentina | Mobile, broadband | 21% | Yes (business use) |
| Movistar Argentina (Telefónica) | Mobile, ADSL | 21% | Yes (business use) |
| DirecTV Argentina | Satellite TV | 21% | Yes (if business subscription) |
| Arnet | Internet service | 21% | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Aerolíneas Argentinas | Domestic flights | 21% | Yes |
| Aerolíneas Argentinas | International flights | 0% (export) | No input applicable |
| LATAM Argentina | Domestic/international | 21% / 0% | Yes (domestic) |
| Flybondi | Domestic budget | 21% | Yes |
| JetSMART Argentina | Domestic | 21% | Yes |
| Trenes Argentinos | Train tickets | Exempt (<100km) / 10.5% (>100km) | Yes (>100km) |
| Colectivo / subte Buenos Aires | Public bus/metro (<100km) | Exempt | No |
| Uber Argentina | Ride-hailing | 21% | Yes (business) |
| Cabify Argentina | Ride-hailing | 21% | Yes (business) |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| OCA (Organización Coordinadora Argentina) | Domestic courier | 21% | Yes |
| Andreani | Domestic and international courier | 21% | Yes |
| Correo Argentino | State postal service | 21% | Yes |
| DHL Argentina | International courier | 0% (export) / 21% (domestic) | Yes |
| FedEx Argentina | International courier | 0% / 21% | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Carrefour Argentina | Supermarket — food/non-food | 21%/10.5% mixed | Partial |
| Disco / Vea (Cencosud) | Supermarket | 21%/10.5% mixed | Partial |
| Rappi Argentina | Delivery platform — commission | 21% | Yes |
| MercadoLibre (marketplace) | E-commerce | 21% | Yes |
| Office supplies store | Stationery | 21% | Yes |
| Farmacity | Pharmacy — medicines | 10.5% (medicines) / 21% (other) | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Tango Gestión (software) | Argentine accounting/ERP | 21% | Yes |
| Bejerman | ERP for SMEs | 21% | Yes |
| Colppy | Cloud accounting | 21% | Yes |
| Nubox Argentina | Accounting software | 21% | Yes |
| Microsoft Argentina (Azure, M365) | Cloud — B2B | 21% (reverse-charge) | Yes |
| Google Argentina (Workspace, Ads) | Digital — B2B | 21% (reverse-charge) | Yes |
| Zoom Argentina | Video — B2B | 21% (reverse-charge) | Yes |
| AWS Argentina | Cloud — B2B | 21% (reverse-charge) | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| CPN (Contador Público Nacional) | Accounting, audit, tax | 21% | Yes |
| Estudio jurídico (law firm) | Legal services | 21% | Yes |
| Agencia de publicidad | Advertising | 21% | Yes |
| Consultoría | Management consulting | 21% | Yes |
| Escribanía | Notarial services | 21% | Yes |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| San Cristóbal Seguros | Property, vehicle | Exempt | No |
| Galicia Seguros | Business insurance | Exempt | No |
| Experta ART (labor risk) | Workers compensation | Exempt | No |
| Sancor Seguros | All lines | Exempt | No |
| MAPFRE Argentina | Vehicle, property | Exempt | No |
| Supplier | Typical description | IVA rate | Input credit |
|---|---|---|---|
| Obra social (health fund) | Healthcare contributions | Exempt | No |
| Private clinic / sanatorio | Medical treatment | Exempt (up to limit) | No |
| Pharmacy — medicines | Prescription drugs | 10.5% (OTC) / exempt (Rx) | Partial |
| Medical equipment | Devices | 10.5% | Yes |
Scenario: Buenos Aires consulting firm issues Factura A to Argentine corporate.
Bank statement line (Banco Galicia format):
Fecha : 15/04/2025
Operación : Acreditación / Transferencia
Descripto : ACME SA — HONORARIOS CONSULTORÍA — FC A 0001-00004123
Importe : +$14.520.000,00
Working:
Note: ARS thousands use period as separator; comma = decimal: $14.520.000,00 = ARS 14,520,000.00
Scenario: Office electricity from Edenor — non-residential commercial account.
Bank statement line (Santander Argentina format):
Fecha : 25/04/2025
Concepto : Débito — Edenor SA — Factura 0041-2025-04
Importe : -$6.350.000,00
Working:
Scenario: Argentine tech firm exports SaaS to US client — USD payment.
Bank statement line (BBVA Argentina format):
Fecha : 20/04/2025
Operación : Crédito ME / Liquidación FX
Descripción : TECH INC USA — SAAS SUBSCRIPTION Q1 2025
Importe : +$62.400.000,00 (USD 60.000)
Working:
Scenario: Company pays for Microsoft Azure (billed from Microsoft Ireland).
Bank statement line (Banco Nación format):
Fecha : 05/04/2025
Movimiento : Pago Exterior — SWIFT
Descripción : MICROSOFT IRELAND — AZURE CLOUD APR 2025
Importe : -$5.040.000,00
Working:
Scenario: Freelancer under Monotributo issues receipt for design work.
Bank statement line (Galicia format):
Fecha : 12/04/2025
Operación : Transferencia Emitida
Descripción : MARIA GARCIA — DISEÑO GRAFICO — RECIBO C 0001-00000234
Importe : -$1.200.000,00
Working:
Scenario: Services company — April 2025.
| Item | Net (ARS) | IVA (ARS) |
|---|---|---|
| Domestic sales 21% | 100,000,000 | 21,000,000 |
| Reduced rate sales 10.5% | 20,000,000 | 2,100,000 |
| Export sales (0%) | 30,000,000 | 0 |
| Total Output | 150,000,000 | 23,100,000 |
| Local purchases 21% | 50,000,000 | 10,500,000 |
| Utility bills 27% | 10,000,000 | 2,700,000 |
| Total Input | 60,000,000 | 13,200,000 |
| Net IVA payable | 9,900,000 |
Rate assignment:
Input credit:
Filing mechanics:
| Item | Why unknowable | What to ask |
|---|---|---|
| Utility rate (21% vs 27%) | Depends on whether account is residential or non-residential | "Is the utility account registered as residential (domicilio) or commercial/industrial?" |
| Food product rate | 21% vs 10.5% depends on product type and processing | "What is the exact product? Is it a primary agricultural product or processed?" |
| Transport rate | Exempt (<100km) vs 10.5% (>100km) for passenger | "What is the route distance? Is this passenger or freight transport?" |
| Vehicle purchase | AFIP RG limits input credit on passenger vehicles | "What is the vehicle type? Commercial or passenger? Purchase price?" |
| Home office | Business proportion unknown | "What % of your home is used exclusively for business?" |
| Supplier regime | Responsable Inscripto (IVA credit allowed) vs Monotributista (no credit) | "Confirm supplier's AFIP tax regime — RI or Monotributo?" |
| Export qualification | Whether service truly consumed outside Argentina | "Where is the client? Evidence of offshore consumption?" |
Columns: Date | Supplier/Customer | CUIT | Invoice No. (CAE) | Factura Type (A/B/C) | Net (ARS) | IVA Rate % | IVA (ARS) | In/Out | Export? | Exempt? | Tier 2 flag | Notes
Tab structure:
Output_Sales — ventas (Facturas A/B)Input_Purchases — compras (Facturas A only for credit)ReverseCharge_Digital — foreign digital servicesIVA_Summary — monthly DJ IVA totalsTier2_Items — awaiting client responseFecha : 15/04/2025
Operación : Acreditación / Transferencia
Descripción : COMPANY NAME — FC A 0001-00004123
Importe : +$14.520.000,00
Saldo : $64.520.000,00
15/04/2025 | Crédito | COMPANY NAME — HONORARIOS | +14.520.000,00 | Saldo: 64.520.000,00
When client cannot provide Facturas Electrónicas for all transactions:
| Resource | Reference |
|---|---|
| AFIP portal (filing, Factura Electrónica) | https://www.afip.gob.ar |
| AFIP RCEL (Régimen de Emisión de Comprobantes) | afip.gob.ar — Factura Electrónica section |
| Ley de IVA (Ley 23.349 and amendments) | AFIP legislation library |
| AFIP RG 4240 — digital services | afip.gob.ar — resoluciones generales |
| AFIP RG 4290 — e-invoice expansion | Official Gazette |
| IVA rates (Decreto 280/97 and updates) | AFIP — tablas de alícuotas |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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