OpenAccountants

argentina-iva.md446 lines18.5 KB

v20

1	---
2	name: argentina-iva
3	description: Use this skill whenever asked to prepare, review, or classify transactions for an Argentina IVA (Impuesto al Valor Agregado) return or advise on Argentine VAT registration, filing, and AFIP compliance. Trigger on phrases like "prepare IVA return", "Argentine VAT", "IVA Argentina", "AFIP", "CUIT", or any Argentina IVA request. ALWAYS read this skill before touching any Argentina IVA work.
4	version: 2.0
5	jurisdiction: AR
6	tax_year: 2025
7	category: international
8	depends_on:
9	- vat-workflow-base
10	---
11
12	# Argentina IVA (Impuesto al Valor Agregado) Skill v2.0
13
14	---
15
16	## Section 1 — Quick reference
17
18	\| Field \| Value \|
19	\|---\|---\|
20	\| Country \| Argentina (República Argentina) \|
21	\| Tax \| IVA (Impuesto al Valor Agregado) \|
22	\| Currency \| ARS (Argentine Peso — $) \|
23	\| Standard rate \| 21% \|
24	\| Reduced rates \| 10.5% (medicines, certain food products, passenger transport >100km, medical services, books, agricultural goods); 2.5% (certain agricultural goods for direct consumption) \|
25	\| Zero rate \| 0% (exports of goods and services) \|
26	\| Increased rate \| 27% (public utility services: electricity, gas, water, telephone — for non-residential users) \|
27	\| Exempt \| Financial services, insurance, education, medical services (partial), residential rent, certain books, public passenger transport (<100km) \|
28	\| Registration threshold \| No turnover threshold for Responsable Inscripto; Monotributo regime for small businesses (ARS thresholds vary by category) \|
29	\| Tax authority \| AFIP (Administración Federal de Ingresos Públicos) \|
30	\| Filing portal \| AFIP portal — https://www.afip.gob.ar \|
31	\| Return form \| Declaración Jurada IVA (DJ IVA) \|
32	\| Filing frequency \| Monthly \|
33	\| Deadline \| Varies by CUIT ending digit (between 18th–23rd of following month) \|
34	\| e-Invoice \| Factura Electrónica mandatory via AFIP RCEL / ARCA portal \|
35	\| CUIT \| Clave Única de Identificación Tributaria — 11-digit taxpayer ID \|
36	\| Contributor \| Open Accountants Community \|
37	\| Validated by \| Pending — requires sign-off by Argentina-licensed CPN (Contador Público Nacional) \|
38	\| Skill version \| 2.0 \|
39
40	### Key DJ IVA fields
41
42	\| Field \| Meaning \|
43	\|---\|---\|
44	\| Ventas gravadas 21% \| Taxable sales at 21% (net) \|
45	\| Ventas gravadas 10.5% \| Taxable sales at 10.5% (net) \|
46	\| Ventas gravadas 27% \| Utility sales at 27% (net) \|
47	\| Exportaciones \| Export sales (0%) \|
48	\| Ventas exentas \| Exempt sales \|
49	\| IVA débito fiscal \| Total output IVA \|
50	\| Compras gravadas \| Taxable purchases \|
51	\| IVA crédito fiscal \| Total input IVA \|
52	\| Saldo técnico \| Net IVA position (débito − crédito) \|
53	\| Saldo a pagar \| IVA payable (if débito > crédito) \|
54	\| Saldo a favor \| Excess credit carried forward \|
55
56	### Conservative defaults
57
58	\| Ambiguity \| Default \|
59	\|---\|---\|
60	\| Unknown rate on a sale \| 21% standard \|
61	\| Unknown whether 10.5% rate applies \| 21% until confirmed \|
62	\| Unknown whether utility service (electricity/gas) 27% applies \| Confirm — non-residential = 27%; residential = 21% \|
63	\| Unknown whether export documentation complete \| Treat as domestic 21% \|
64	\| Unknown business-use % (vehicle, phone, home) \| 0% input credit \|
65	\| Unknown whether Factura Electrónica issued \| No input credit until confirmed \|
66	\| Foreign digital service (B2B) \| 21% reverse-charge — buyer self-assesses \|
67	\| Monotributo supplier \| No IVA credit available (Monotributistas don't charge IVA) \|
68
69	### Red flag thresholds
70
71	\| Threshold \| Value \|
72	\|---\|---\|
73	\| HIGH single transaction \| ARS 10,000,000 \|
74	\| HIGH tax delta on single conservative default \| ARS 2,100,000 \|
75	\| MEDIUM counterparty concentration \| >40% of output or input \|
76	\| MEDIUM conservative default count \| >4 per return \|
77	\| LOW absolute net IVA position \| ARS 20,000,000 \|
78
79	Note: ARS amounts depreciate rapidly — verify thresholds are still meaningful given inflation.
80
81	---
82
83	## Section 2 — Required inputs and refusal catalogue
84
85	### Required inputs
86
87	Before starting any Argentina IVA work, obtain:
88
89	1. CUIT (11-digit taxpayer ID) and AFIP inscription as Responsable Inscripto
90	2. Monthly bank statements in ARS (all business accounts — Banco Nación, Galicia, Santander, etc.)
91	3. Facturas Electrónicas received (XML from AFIP portal or accounting system)
92	4. Facturas Electrónicas issued (XML or PDF with CAE — Código de Autorización Electrónico)
93	5. Prior month DJ IVA (for saldo a favor carried forward)
94	6. Bank account summaries in USD (if holding dollar-denominated accounts — note FX complexity)
95	7. Details of exports with AFIP export declaration (e-Declaración de exportación)
96
97	### Refusal catalogue
98
99	Refuse and escalate to a CPN for:
100	- Monotributo to Responsable Inscripto transition — complex back-IVA calculations
101	- IVA on real estate / construction (alícuota reducida especial)
102	- IVA retenciones y percepciones (withholding agents — AGIP, ARBA, etc.)
103	- Export refunds (reintegros de IVA exportación) — complex AFIP process
104	- IVA on financial instruments (complex exemption rules)
105	- IVA agropecuario (agricultural special schemes)
106	- Transfer pricing / IVA intercompany Argentina
107	- IVA in hyperinflationary context — adjustment indexing (revalúo)
108
109	---
110
111	## Section 3 — Supplier pattern library
112
113	### 3.1 Banking and financial services
114
115	\| Supplier \| Typical description \| IVA rate \| Input credit \|
116	\|---\|---\|---\|---\|
117	\| Banco de la Nación Argentina (BNA) \| Bank fees, wire transfers \| Exempt \| No \|
118	\| Banco Galicia \| Account fees, credit lines \| Exempt \| No \|
119	\| Santander Argentina \| Commercial banking \| Exempt \| No \|
120	\| BBVA Argentina \| Business banking fees \| Exempt \| No \|
121	\| Banco Macro \| Regional banking \| Exempt \| No \|
122	\| MercadoPago (MercadoLibre) \| Payment gateway — fee \| 21% \| Yes \|
123	\| Prisma (VISA Argentina) \| Card processing \| 21% \| Yes \|
124	\| First Data (Fiserv Argentina) \| POS terminal fee \| 21% \| Yes \|
125	\| Naranja X \| Digital payments \| 21% \| Yes \|
126	\| Ualá \| Digital wallet fees \| 21% \| Yes \|
127
128	### 3.2 Electricity, gas, and utilities
129
130	\| Supplier \| Typical description \| IVA rate \| Input credit \|
131	\|---\|---\|---\|---\|
132	\| Edenor (Empresa Distribuidora Norte) \| Electricity — Buenos Aires Norte \| 27% (non-residential) / 21% (residential) \| Yes (business) \|
133	\| Edesur (Empresa Distribuidora Sur) \| Electricity — Buenos Aires Sur \| 27% (non-residential) \| Yes (business) \|
134	\| Metrogas \| Natural gas — Buenos Aires \| 27% (non-residential) \| Yes (business) \|
135	\| ECOGAS \| Gas — Cuyo/NEA regions \| 27% (non-residential) \| Yes \|
136	\| AySA (Agua y Saneamientos Argentinos) \| Water — Buenos Aires \| 27% (non-residential) \| Yes \|
137	\| AYSA residential \| Water — residential \| 21% \| Yes \|
138
139	### 3.3 Telecommunications
140
141	\| Supplier \| Typical description \| IVA rate \| Input credit \|
142	\|---\|---\|---\|---\|
143	\| Telecom Argentina (Personal/Fibertel) \| Mobile, fiber, fixed line \| 21% (service) / 27% if billed as utility \| Yes (business use) \|
144	\| Claro Argentina \| Mobile, broadband \| 21% \| Yes (business use) \|
145	\| Movistar Argentina (Telefónica) \| Mobile, ADSL \| 21% \| Yes (business use) \|
146	\| DirecTV Argentina \| Satellite TV \| 21% \| Yes (if business subscription) \|
147	\| Arnet \| Internet service \| 21% \| Yes \|
148
149	### 3.4 Transport and travel
150
151	\| Supplier \| Typical description \| IVA rate \| Input credit \|
152	\|---\|---\|---\|---\|
153	\| Aerolíneas Argentinas \| Domestic flights \| 21% \| Yes \|
154	\| Aerolíneas Argentinas \| International flights \| 0% (export) \| No input applicable \|
155	\| LATAM Argentina \| Domestic/international \| 21% / 0% \| Yes (domestic) \|
156	\| Flybondi \| Domestic budget \| 21% \| Yes \|
157	\| JetSMART Argentina \| Domestic \| 21% \| Yes \|
158	\| Trenes Argentinos \| Train tickets \| Exempt (<100km) / 10.5% (>100km) \| Yes (>100km) \|
159	\| Colectivo / subte Buenos Aires \| Public bus/metro (<100km) \| Exempt \| No \|
160	\| Uber Argentina \| Ride-hailing \| 21% \| Yes (business) \|
161	\| Cabify Argentina \| Ride-hailing \| 21% \| Yes (business) \|
162
163	### 3.5 Logistics and courier
164
165	\| Supplier \| Typical description \| IVA rate \| Input credit \|
166	\|---\|---\|---\|---\|
167	\| OCA (Organización Coordinadora Argentina) \| Domestic courier \| 21% \| Yes \|
168	\| Andreani \| Domestic and international courier \| 21% \| Yes \|
169	\| Correo Argentino \| State postal service \| 21% \| Yes \|
170	\| DHL Argentina \| International courier \| 0% (export) / 21% (domestic) \| Yes \|
171	\| FedEx Argentina \| International courier \| 0% / 21% \| Yes \|
172
173	### 3.6 Retail and office supplies
174
175	\| Supplier \| Typical description \| IVA rate \| Input credit \|
176	\|---\|---\|---\|---\|
177	\| Carrefour Argentina \| Supermarket — food/non-food \| 21%/10.5% mixed \| Partial \|
178	\| Disco / Vea (Cencosud) \| Supermarket \| 21%/10.5% mixed \| Partial \|
179	\| Rappi Argentina \| Delivery platform — commission \| 21% \| Yes \|
180	\| MercadoLibre (marketplace) \| E-commerce \| 21% \| Yes \|
181	\| Office supplies store \| Stationery \| 21% \| Yes \|
182	\| Farmacity \| Pharmacy — medicines \| 10.5% (medicines) / 21% (other) \| Yes \|
183
184	### 3.7 Software and digital services
185
186	\| Supplier \| Typical description \| IVA rate \| Input credit \|
187	\|---\|---\|---\|---\|
188	\| Tango Gestión (software) \| Argentine accounting/ERP \| 21% \| Yes \|
189	\| Bejerman \| ERP for SMEs \| 21% \| Yes \|
190	\| Colppy \| Cloud accounting \| 21% \| Yes \|
191	\| Nubox Argentina \| Accounting software \| 21% \| Yes \|
192	\| Microsoft Argentina (Azure, M365) \| Cloud — B2B \| 21% (reverse-charge) \| Yes \|
193	\| Google Argentina (Workspace, Ads) \| Digital — B2B \| 21% (reverse-charge) \| Yes \|
194	\| Zoom Argentina \| Video — B2B \| 21% (reverse-charge) \| Yes \|
195	\| AWS Argentina \| Cloud — B2B \| 21% (reverse-charge) \| Yes \|
196
197	### 3.8 Professional services
198
199	\| Supplier \| Typical description \| IVA rate \| Input credit \|
200	\|---\|---\|---\|---\|
201	\| CPN (Contador Público Nacional) \| Accounting, audit, tax \| 21% \| Yes \|
202	\| Estudio jurídico (law firm) \| Legal services \| 21% \| Yes \|
203	\| Agencia de publicidad \| Advertising \| 21% \| Yes \|
204	\| Consultoría \| Management consulting \| 21% \| Yes \|
205	\| Escribanía \| Notarial services \| 21% \| Yes \|
206
207	### 3.9 Insurance
208
209	\| Supplier \| Typical description \| IVA rate \| Input credit \|
210	\|---\|---\|---\|---\|
211	\| San Cristóbal Seguros \| Property, vehicle \| Exempt \| No \|
212	\| Galicia Seguros \| Business insurance \| Exempt \| No \|
213	\| Experta ART (labor risk) \| Workers compensation \| Exempt \| No \|
214	\| Sancor Seguros \| All lines \| Exempt \| No \|
215	\| MAPFRE Argentina \| Vehicle, property \| Exempt \| No \|
216
217	### 3.10 Medical and healthcare
218
219	\| Supplier \| Typical description \| IVA rate \| Input credit \|
220	\|---\|---\|---\|---\|
221	\| Obra social (health fund) \| Healthcare contributions \| Exempt \| No \|
222	\| Private clinic / sanatorio \| Medical treatment \| Exempt (up to limit) \| No \|
223	\| Pharmacy — medicines \| Prescription drugs \| 10.5% (OTC) / exempt (Rx) \| Partial \|
224	\| Medical equipment \| Devices \| 10.5% \| Yes \|
225
226	---
227
228	## Section 4 — Worked examples
229
230	### Example 1 — Standard IVA on consulting
231
232	Scenario: Buenos Aires consulting firm issues Factura A to Argentine corporate.
233
234	Bank statement line (Banco Galicia format):
235	```
236	Fecha : 15/04/2025
237	Operación : Acreditación / Transferencia
238	Descripto : ACME SA — HONORARIOS CONSULTORÍA — FC A 0001-00004123
239	Importe : +$14.520.000,00
240	```
241
242	Working:
243	- Factura A: net $12,000,000 + IVA 21% $2,520,000 = $14,520,000
244	- Return entry: Ventas gravadas 21% — $12,000,000 \| Débito fiscal: $2,520,000
245
246	Note: ARS thousands use period as separator; comma = decimal: $14.520.000,00 = ARS 14,520,000.00
247
248	---
249
250	### Example 2 — Utility bill at 27%
251
252	Scenario: Office electricity from Edenor — non-residential commercial account.
253
254	Bank statement line (Santander Argentina format):
255	```
256	Fecha : 25/04/2025
257	Concepto : Débito — Edenor SA — Factura 0041-2025-04
258	Importe : -$6.350.000,00
259	```
260
261	Working:
262	- Edenor Factura: net $5,000,000 + IVA 27% $1,350,000 = $6,350,000
263	- Input credit: $1,350,000 (business premises — 100% deductible)
264	- Return entry: Compras gravadas 27% — $5,000,000; Crédito fiscal: $1,350,000
265
266	---
267
268	### Example 3 — Export of services (0%)
269
270	Scenario: Argentine tech firm exports SaaS to US client — USD payment.
271
272	Bank statement line (BBVA Argentina format):
273	```
274	Fecha : 20/04/2025
275	Operación : Crédito ME / Liquidación FX
276	Descripción : TECH INC USA — SAAS SUBSCRIPTION Q1 2025
277	Importe : +$62.400.000,00 (USD 60.000)
278	```
279
280	Working:
281	- Export of service to foreign entity — 0% IVA
282	- Requires: contract, SWIFT payment evidence, AFIP export declaration
283	- Return entry: Exportaciones — $62,400,000 \| IVA: $0
284
285	---
286
287	### Example 4 — Reverse-charge on foreign digital service
288
289	Scenario: Company pays for Microsoft Azure (billed from Microsoft Ireland).
290
291	Bank statement line (Banco Nación format):
292	```
293	Fecha : 05/04/2025
294	Movimiento : Pago Exterior — SWIFT
295	Descripción : MICROSOFT IRELAND — AZURE CLOUD APR 2025
296	Importe : -$5.040.000,00
297	```
298
299	Working:
300	- Foreign digital service to Argentine Responsable Inscripto — self-assess IVA
301	- Self-assess: $5,040,000 × 21/121 = $875,537 IVA (or net $4,164,463 + IVA $875,537)
302	- Declare as output AND claim as input — net zero for fully taxable business
303	- Note: AFIP RG 4240 governs digital services imported by Argentine users
304
305	---
306
307	### Example 5 — Monotributo supplier (no IVA)
308
309	Scenario: Freelancer under Monotributo issues receipt for design work.
310
311	Bank statement line (Galicia format):
312	```
313	Fecha : 12/04/2025
314	Operación : Transferencia Emitida
315	Descripción : MARIA GARCIA — DISEÑO GRAFICO — RECIBO C 0001-00000234
316	Importe : -$1.200.000,00
317	```
318
319	Working:
320	- Monotributista issues Recibo C (not Factura A) — does NOT charge IVA
321	- Input credit: $0 — Monotributistas are not IVA-registered
322	- Record as expense net $1,200,000 with no IVA credit
323	- Flag: check if supplier should be switching to Responsable Inscripto (if >annual Monotributo limit)
324
325	---
326
327	### Example 6 — Monthly return summary
328
329	Scenario: Services company — April 2025.
330
331	\| Item \| Net (ARS) \| IVA (ARS) \|
332	\|---\|---\|---\|
333	\| Domestic sales 21% \| 100,000,000 \| 21,000,000 \|
334	\| Reduced rate sales 10.5% \| 20,000,000 \| 2,100,000 \|
335	\| Export sales (0%) \| 30,000,000 \| 0 \|
336	\| Total Output \| 150,000,000 \| 23,100,000 \|
337	\| Local purchases 21% \| 50,000,000 \| 10,500,000 \|
338	\| Utility bills 27% \| 10,000,000 \| 2,700,000 \|
339	\| Total Input \| 60,000,000 \| 13,200,000 \|
340	\| Net IVA payable \| \| 9,900,000 \|
341
342	---
343
344	## Section 5 — Tier 1 rules (compressed)
345
346	Rate assignment:
347	- 21% standard: most goods and services
348	- 10.5%: medicines, some food products, books, medical services (private, up to limit), agricultural goods (primary), passenger transport >100km
349	- 27%: public utility services (electricity, gas, water, telephone) when supplied to non-residential customers; also applies to certain other services per AFIP resolution
350	- 0%: exports of goods with AFIP export declaration, services exported to non-residents
351	- Exempt: financial services, insurance, education (public and some private), medical services (public health and obra social), residential rent, public transport <100km, certain books
352
353	Input credit:
354	- Credit allowed on all IVA paid on purchases for taxable activities
355	- No credit from Monotributistas (they issue Recibo C, not Factura A)
356	- Factura A: B2B — must have buyer's CUIT; allows input credit
357	- Factura B: B2C — no IVA breakdown; buyer cannot claim input credit
358	- Factura C: Monotributo — no IVA; no input credit
359	- Vehicle: partial rules — check AFIP RG for deductible %
360	- Foreign digital services: AFIP RG 4240 — buyer self-assesses under reverse-charge
361
362	Filing mechanics:
363	- File DJ IVA monthly via AFIP portal; deadline varies by CUIT last digit (18th–23rd)
364	- All sales invoices must have CAE (Código de Autorización Electrónico) from AFIP
365	- Saldo a favor carries forward indefinitely; export refunds available but slow
366
367	---
368
369	## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
370
371	\| Item \| Why unknowable \| What to ask \|
372	\|---\|---\|---\|
373	\| 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?" \|
374	\| 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?" \|
375	\| Transport rate \| Exempt (<100km) vs 10.5% (>100km) for passenger \| "What is the route distance? Is this passenger or freight transport?" \|
376	\| Vehicle purchase \| AFIP RG limits input credit on passenger vehicles \| "What is the vehicle type? Commercial or passenger? Purchase price?" \|
377	\| Home office \| Business proportion unknown \| "What % of your home is used exclusively for business?" \|
378	\| Supplier regime \| Responsable Inscripto (IVA credit allowed) vs Monotributista (no credit) \| "Confirm supplier's AFIP tax regime — RI or Monotributo?" \|
379	\| Export qualification \| Whether service truly consumed outside Argentina \| "Where is the client? Evidence of offshore consumption?" \|
380
381	---
382
383	## Section 7 — Excel working paper
384
385	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
386
387	Tab structure:
388	1. `Output_Sales` — ventas (Facturas A/B)
389	2. `Input_Purchases` — compras (Facturas A only for credit)
390	3. `ReverseCharge_Digital` — foreign digital services
391	4. `IVA_Summary` — monthly DJ IVA totals
392	5. `Tier2_Items` — awaiting client response
393
394	---
395
396	## Section 8 — Bank statement reading guide
397
398	### Banco Galicia format
399	```
400	Fecha : 15/04/2025
401	Operación : Acreditación / Transferencia
402	Descripción : COMPANY NAME — FC A 0001-00004123
403	Importe : +$14.520.000,00
404	Saldo : $64.520.000,00
405	```
406
407	### Banco Nación format
408	```
409	15/04/2025 \| Crédito \| COMPANY NAME — HONORARIOS \| +14.520.000,00 \| Saldo: 64.520.000,00
410	```
411
412	### Key patterns:
413	- ARS number format: Period = thousands; comma = decimal ($14.520.000,00 = ARS 14,520,000.00)
414	- FC A / Factura A: B2B invoice — buyer can claim IVA input credit
415	- Recibo C: Monotributo supplier — no IVA credit available
416	- Débito — AFIP: AFIP direct debit — may include IVA payment or other taxes
417	- Pago Exterior / SWIFT: Foreign payment — check reverse-charge or export
418
419	---
420
421	## Section 9 — Onboarding fallback
422
423	When client cannot provide Facturas Electrónicas for all transactions:
424
425	1. Use bank statement amounts as IVA-inclusive totals and back-calculate:
426	- Net = Total ÷ 1.21 \| IVA = Total − Net (for 21% rate)
427	- Net = Total ÷ 1.10.5 = Total ÷ 1.105 (for 10.5%)
428	- Net = Total ÷ 1.27 (for 27% utilities)
429	2. Conservative defaults: 21% output; 0% input credit without CAE-validated Factura A
430	3. Flag all non-A-invoices in Tier2_Items tab
431	4. Issue data request for missing CAE references
432	5. Warn client: AFIP can disallow input credit without valid Factura A from Responsable Inscripto supplier
433
434	---
435
436	## Section 10 — Reference material
437
438	\| Resource \| Reference \|
439	\|---\|---\|
440	\| AFIP portal (filing, Factura Electrónica) \| https://www.afip.gob.ar \|
441	\| AFIP RCEL (Régimen de Emisión de Comprobantes) \| afip.gob.ar — Factura Electrónica section \|
442	\| Ley de IVA (Ley 23.349 and amendments) \| AFIP legislation library \|
443	\| AFIP RG 4240 — digital services \| afip.gob.ar — resoluciones generales \|
444	\| AFIP RG 4290 — e-invoice expansion \| Official Gazette \|
445	\| IVA rates (Decreto 280/97 and updates) \| AFIP — tablas de alícuotas \|
446

Run this skill, then get an accountant to check it

After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Depends on

vat-workflow-base.md

Quality

Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

Needs real client data + practitioner sign-off to reach Q1.

Accountant Review

Unverified

0/32

About

Use this skill whenever asked to prepare, review, or classify transactions for an Argentina IVA (Impuesto al Valor Agregado) return or advise on Argentine VAT registration, filing, and AFIP compliance. Trigger on phrases like "prepare IVA return", "Argentine VAT", "IVA Argentina", "AFIP", "CUIT", or any Argentina IVA request. ALWAYS read this skill before touching any Argentina IVA work.

ARty-2025

AR skill: