Argentina Guía de IVA 2026

IVA Tax Rates 2026

• Standard rate (21%): Applies to most goods and services, including electronics, clothing, professional services, restaurant meals, hotel accommodations, and general consumer products.
• Reduced rate (10.5%): Applies specifically to certain essential goods and services. This includes unprocessed food items (bread, milk, fresh fruits and vegetables, meat, eggs), water supply, natural gas, electricity for residential use, public transport (bus, train, subway), agricultural inputs (fertilizers, pesticides), certain capital goods, and construction works.
• Zero rate (0%): Applies to exports of goods and services (exportación). Exporters can claim full credit for input VAT paid on goods and services used in producing export products, resulting in a net refund position.
• Exempt (exento): Healthcare services (hospital, medical, dental), education (public and private), books, newspapers, magazines, financial services (interest, loans, insurance), real estate rentals for residential housing, and cultural events.

VAT Registration Threshold

• Responsable Inscripto: Businesses with annual turnover exceeding the minimum threshold (set and indexed by AFIP annually) must register as VAT taxpayers (responsables inscriptos). For 2026, the threshold is approximately ARS 30 million (subject to quarterly inflation adjustment).
• Monotributo (simplified regime): Small taxpayers with annual income below the Monotributo cap (approximately ARS 16 million for 2026, indexed) are taxed under a simplified lump-sum regime that includes a reduced VAT component embedded in the monthly fixed payment. They do not separately charge or credit VAT.
• Exento (exempt): Certain entities, such as non-profit organizations, religious institutions, and diplomatic missions, may be classified as exempt from VAT on their sales but generally cannot credit input VAT.

VAT Credit and Debit Mechanism

• Débito fiscal (output VAT): VAT charged on sales invoices issued by the taxpayer. Calculated at the applicable rate (21%, 10.5%, or 0%) on the net invoice amount.
• Crédito fiscal (input VAT): VAT paid on purchases, imports, and expenses directly related to the taxable activity. Can be credited against output VAT.
• Net VAT payable: Output VAT minus input VAT. If input VAT exceeds output VAT, the excess may be carried forward or, in the case of exporters, refunded.
• Input VAT credits require valid invoices (facturas) that meet AFIP's electronic invoicing (Factura Electrónica) requirements. Only VAT on purchases directly linked to taxable operations is creditable.

Electronic Filing — SIR (Citi Compras)

• Citi Compras: Taxpayers must file monthly purchase and sales records through AFIP's "Sistema Integral de Registro" (SIR), commonly known as Citi Compras (Compras y Ventas). This system cross-references invoices issued and received.
• The filing includes detailed information on all VAT invoices issued and received, categorized by rate and type of operation.
• Deadline for monthly filing varies by taxpayer CUIT number (typically between the 10th and 18th of the following month).
• Late filing penalties apply, starting from ARS 10,000 for minor delays.

Electronic Invoicing (Factura Electrónica)

• Argentina mandates electronic invoicing (Factura Electrónica) for all VAT-registered taxpayers. Invoices are generated through AFIP's online portal or authorized software and include a unique CAE (Código de Autorización Electrónico).
• Different invoice types exist: Type A (for responsables inscriptos), Type B (for consumers/responsables monotributo), Type C (for exempt entities), Type E (for exports), and Type X (for public sector sales).
• Electronic invoices must include the VAT rate applied, CUIT numbers, and detailed product/service descriptions.

VAT Withholding and Perception Regimes

• Retention (retención): Certain large taxpayers are required to withhold VAT from payments to suppliers (at rates of 50% or 100% of the VAT amount) and remit it directly to AFIP.
• Perception (percepción): Taxpayers may be required to collect additional VAT from customers as a form of advance VAT payment (at rates varying from 1% to 21% depending on the product and customer category).
• These regimes accelerate VAT collection and also affect cash flow. The withheld/perceived amounts are creditable against the recipient's own VAT liability in their monthly return.

FAQs

Can a Monotributista issue VAT invoices?

Monotributistas cannot issue invoices with VAT (Type A or similar) because they do not charge VAT separately. They issue Type B or Type C invoices without VAT detail. Buyers from Monotributistas generally cannot claim input VAT credits on those purchases.

What is the difference between exempt and zero-rated for VAT?

Zero-rated (0%) applies mainly to exports and allows input VAT credit recovery. Exempt supplies (health, education, books) do not attract output VAT and do not allow input VAT credit — the VAT paid on inputs becomes a cost.

How often do I need to file VAT returns?

VAT returns are filed monthly via AFIP's online system (SIR Citi Compras). The deadline depends on the last digit of the taxpayer's CUIT number.

Aviso Legal

Este guia fornece informações gerais sobre o IVA na Argentina para 2026. Leis e alíquotas podem mudar. Sempre consulte um contador ou a AFIP para orientação específica. InvestmentKit não fornece aconselhamento tributário.