Guides a Responsable Inscripto through the full monthly Argentine IVA cycle: classifying output and input IVA across the three-rate system (21%/10.5%/27%), applying pro-rata for mixed activities, offsetting retenciones and percepciones, and filing the DDJJ IVA (F.2002) via the AFIP web portal with payment by VEP.
Confirm the taxpayer is registered as Responsable Inscripto under Ley 23.349, obtain their 11-digit CUIT, and verify they are not (or are no longer) in Monotributo. Establish the filing period and locate the prior-month DJ IVA to retrieve any saldo a favor carried forward.
Collect all Facturas Electrónicas issued during the month (Factura A and Factura B) with their CAE (Código de Autorización Electrónico) and classify each sale at the correct rate: 21% standard, 10.5% reduced (certain food, medicines, transport >100 km, medical services, agricultural goods), 27% increased (electricity, gas, water, phone for non-residential use), or 0%/exempt (exports, education, financial services). Sum to produce total débito fiscal.
Collect all purchase invoices received during the month and filter to Factura A only (Factura C from Monotributistas does not carry IVA credit). Classify each at the supplier's rate (21%, 10.5%, or 27%), and exclude non-computable items (personal consumption, passenger vehicles above the AFIP threshold, invoices without CAE). Apply the pro-rata rule under Ley 23.349 Art. 13 if the taxpayer made both taxable and exempt sales. For foreign digital services (Microsoft, Google, AWS, Zoom etc.) self-assess reverse-charge IVA at 21% per RG AFIP 4240.
Compile all IVA retenciones (withholdings) suffered during the month — amounts withheld by AFIP-designated large buyers under RG AFIP 2854/2010, typically at 50% or 100% of the IVA charged. Also compile all IVA percepciones (additional IVA charged by designated supplier-agents such as ARBA or AGIP). Deduct these from net IVA to arrive at the final amount payable or the saldo de libre disponibilidad.
Enter all computed figures into the F.2002 DJ IVA on the AFIP web portal. Confirm the filing due date from the AFIP calendar for the taxpayer's CUIT ending digit (typically between the 18th and 22nd of the following month per RG AFIP 3382/2012). If there is an amount payable, generate the VEP (Volante Electrónico de Pago) and pay through an authorised bank. If a saldo de libre disponibilidad exists, decide whether to apply it to another AFIP obligation or request a refund.
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