Global Daily Tax News, Argentina Eases VAT Withholding Rules For Platforms, (Dec 15, 2025)

Argentina's tax authority, AFIP, has relaxed the rules on platforms regarding the obligation to collect and remit VAT from transactions undertaken for profit by non-taxable persons.

A new Resolution issued by the agency amends the regime set out in General Resolution No. 5,319, which introduced value-added tax withholding obligations on platforms in respect of business users on their platforms.

For taxpayers who fail to demonstrate they are registered for VAT or otherwise exempt, the General Resolution provided that VAT withholding is necessary only where a taxpayer received income from the platform – such as from the provision of goods, rentals, or works or services – at least 10 times during a calendar month and the total value of the income earned is equal or greater than ARS200,000.

The new Resolution raises this threshold to ARS750,000 (USD520.92).

Further, it prescribes that withholding is required where the non-taxable person carried out four or more transactions in the four month periods January to April, May to August, or September to December, and these generated turnover equal to or greater than ARS750,000.

Subject to additional requirements, specifically for supplies of non-registrable movable goods that have been used by the seller, the threshold is ARS1.5m.

The General Resolution entered into force on December 1, 2025.