Argentina IVA (Impuesto al Valor Agregado) Skill v2.0

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Section 1 — Quick reference

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
Validated by	Pending — requires sign-off by Argentina-licensed CPN (Contador Público Nacional)
Skill version	2.0

Key DJ IVA fields

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

Conservative defaults

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)

Red flag thresholds

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.

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Section 2 — Required inputs and refusal catalogue

Required inputs

Before starting any Argentina IVA work, obtain:

1. CUIT (11-digit taxpayer ID) and AFIP inscription as Responsable Inscripto
2. Monthly bank statements in ARS (all business accounts — Banco Nación, Galicia, Santander, etc.)
3. Facturas Electrónicas received (XML from AFIP portal or accounting system)
4. Facturas Electrónicas issued (XML or PDF with CAE — Código de Autorización Electrónico)
5. Prior month DJ IVA (for saldo a favor carried forward)
6. Bank account summaries in USD (if holding dollar-denominated accounts — note FX complexity)
7. Details of exports with AFIP export declaration (e-Declaración de exportación)

Refusal catalogue

Refuse and escalate to a CPN for:

• Monotributo to Responsable Inscripto transition — complex back-IVA calculations
• IVA on real estate / construction (alícuota reducida especial)
• IVA retenciones y percepciones (withholding agents — AGIP, ARBA, etc.)
• Export refunds (reintegros de IVA exportación) — complex AFIP process
• IVA on financial instruments (complex exemption rules)
• IVA agropecuario (agricultural special schemes)
• Transfer pricing / IVA intercompany Argentina
• IVA in hyperinflationary context — adjustment indexing (revalúo)

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Section 3 — Supplier pattern library

3.1 Banking and financial services

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

3.2 Electricity, gas, and utilities

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

3.3 Telecommunications

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

3.4 Transport and travel

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)

3.5 Logistics and courier

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

3.6 Retail and office supplies

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

3.7 Software and digital services

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

3.8 Professional services

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

3.9 Insurance

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

3.10 Medical and healthcare

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

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Section 4 — Worked examples

Example 1 — Standard IVA on consulting

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:

• Factura A: net $12,000,000 + IVA 21% $2,520,000 = $14,520,000
• Return entry: Ventas gravadas 21% — $12,000,000 | Débito fiscal: $2,520,000

Note: ARS thousands use period as separator; comma = decimal: $14.520.000,00 = ARS 14,520,000.00

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Example 2 — Utility bill at 27%

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:

• Edenor Factura: net $5,000,000 + IVA 27% $1,350,000 = $6,350,000
• Input credit: $1,350,000 (business premises — 100% deductible)
• Return entry: Compras gravadas 27% — $5,000,000; Crédito fiscal: $1,350,000

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Example 3 — Export of services (0%)

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:

• Export of service to foreign entity — 0% IVA
• Requires: contract, SWIFT payment evidence, AFIP export declaration
• Return entry: Exportaciones — $62,400,000 | IVA: $0

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Example 4 — Reverse-charge on foreign digital service

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:

• Foreign digital service to Argentine Responsable Inscripto — self-assess IVA
• Self-assess: $5,040,000 × 21/121 = $875,537 IVA (or net $4,164,463 + IVA $875,537)
• Declare as output AND claim as input — net zero for fully taxable business
• Note: AFIP RG 4240 governs digital services imported by Argentine users

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Example 5 — Monotributo supplier (no IVA)

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:

• Monotributista issues Recibo C (not Factura A) — does NOT charge IVA
• Input credit: $0 — Monotributistas are not IVA-registered
• Record as expense net $1,200,000 with no IVA credit
• Flag: check if supplier should be switching to Responsable Inscripto (if >annual Monotributo limit)

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Example 6 — Monthly return summary

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

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Section 5 — Tier 1 rules (compressed)

Rate assignment:

• 21% standard: most goods and services
• 10.5%: medicines, some food products, books, medical services (private, up to limit), agricultural goods (primary), passenger transport >100km
• 27%: public utility services (electricity, gas, water, telephone) when supplied to non-residential customers; also applies to certain other services per AFIP resolution
• 0%: exports of goods with AFIP export declaration, services exported to non-residents
• Exempt: financial services, insurance, education (public and some private), medical services (public health and obra social), residential rent, public transport <100km, certain books

Input credit:

• Credit allowed on all IVA paid on purchases for taxable activities
• No credit from Monotributistas (they issue Recibo C, not Factura A)
• Factura A: B2B — must have buyer's CUIT; allows input credit
• Factura B: B2C — no IVA breakdown; buyer cannot claim input credit
• Factura C: Monotributo — no IVA; no input credit
• Vehicle: partial rules — check AFIP RG for deductible %
• Foreign digital services: AFIP RG 4240 — buyer self-assesses under reverse-charge

Filing mechanics:

• File DJ IVA monthly via AFIP portal; deadline varies by CUIT last digit (18th–23rd)
• All sales invoices must have CAE (Código de Autorización Electrónico) from AFIP
• Saldo a favor carries forward indefinitely; export refunds available but slow

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Section 6 — Tier 2 catalogue (genuinely data-unknowable items)

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?"

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Section 7 — Excel working paper

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:

1. Output_Sales — ventas (Facturas A/B)
2. Input_Purchases — compras (Facturas A only for credit)
3. ReverseCharge_Digital — foreign digital services
4. IVA_Summary — monthly DJ IVA totals
5. Tier2_Items — awaiting client response

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Section 8 — Bank statement reading guide

Banco Galicia format

Fecha       : 15/04/2025
Operación   : Acreditación / Transferencia
Descripción : COMPANY NAME — FC A 0001-00004123
Importe     : +$14.520.000,00
Saldo       : $64.520.000,00

Banco Nación format

15/04/2025  |  Crédito  |  COMPANY NAME — HONORARIOS  |  +14.520.000,00  |  Saldo: 64.520.000,00

Key patterns:

• ARS number format: Period = thousands; comma = decimal ($14.520.000,00 = ARS 14,520,000.00)
• FC A / Factura A: B2B invoice — buyer can claim IVA input credit
• Recibo C: Monotributo supplier — no IVA credit available
• Débito — AFIP: AFIP direct debit — may include IVA payment or other taxes
• Pago Exterior / SWIFT: Foreign payment — check reverse-charge or export

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Section 9 — Onboarding fallback

When client cannot provide Facturas Electrónicas for all transactions:

1. Use bank statement amounts as IVA-inclusive totals and back-calculate:
   • Net = Total ÷ 1.21 | IVA = Total − Net (for 21% rate)
   • Net = Total ÷ 1.10.5 = Total ÷ 1.105 (for 10.5%)
   • Net = Total ÷ 1.27 (for 27% utilities)
2. Conservative defaults: 21% output; 0% input credit without CAE-validated Factura A
3. Flag all non-A-invoices in Tier2_Items tab
4. Issue data request for missing CAE references
5. Warn client: AFIP can disallow input credit without valid Factura A from Responsable Inscripto supplier

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Section 10 — Reference material

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

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Disclaimer

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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