Is there a free VAT/GST threshold for foreign digital sellers?

N/A — collection is via percepción/recipient remittance, not a foreign registration threshold

Is a local tax representative mandatory?

N/A for typical foreign digital B2C

21% IVA (perceived from the customer)

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Americas · Argentina

Argentina: IVA on digital services

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Not supported by the free-threshold API · Local term: IVA

Last verified: 2026-10-29

Argentina taxes digital services consumed in Argentina that are supplied by foreign providers. There is no foreign-supplier simplified VAT registration portal equivalent to Chile’s: IVA is typically collected from the Argentine consumer via percepción by local intermediaries (cards, banks, aggregators) under RG 4240 and successors. If no reached intermediary applies, the Argentine recipient must remit the tax by the last day of the month of payment. ARCA/AFIP publishes lists of foreign digital providers. Foreign B2C sellers usually do not themselves register for Argentine IVA solely for digital B2C

Not supported by the free-threshold API: why

Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Argentina’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (IVA)

Free threshold?: No — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: ARS 0
No foreign-seller registration threshold — collection is via intermediary percepción or recipient remittance, not a foreign simplified VAT portal
Window: No threshold (from the first sale)
Standard rate: 21.0%
Standard IVA 21% on digital services subject to the percepción / consumer-remittance rules (RG 4240 framework)
Who must register: Argentine intermediaries that must perceive; Argentine recipients when no intermediary applies. Foreign digital providers are listed by ARCA/AFIP but are not generally required to take a foreign simplified IVA registration for B2C digital services
Evidence of location: Digital service consumed in Argentina. Intermediaries use Argentine payment / customer indicators. Fixed multi-evidence checklist for foreign sellers: n/a (foreign seller typically does not self-assess)
Invoicing: Foreign seller invoices without Argentine IVA registration in the usual B2C card/intermediary flow; the intermediary perceives IVA from the customer. If paying outside reached intermediaries, the Argentine recipient remits
Filing: Foreign seller: typically no Argentine IVA return for this B2C digital flow. Intermediaries / recipients file under their AFIP/ARCA obligations
Effective: RG AFIP 4240/2018 and related digital-services IVA rules; ARCA provider lists updated (e.g. from Sep 2025)
Authority: ARCA / AFIP

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: No — foreign simplified IVA registration for typical digital B2C. Collection is via Argentine intermediary percepción (RG 4240) or remittance by the Argentine recipient when no intermediary withholds. Being listed on ARCA/AFIP foreign digital-provider lists does not by itself create an OSS-style foreign registration duty
Resident representative / fiscal agent: N/A — foreign simplified IVA registration is not the collection mechanism for typical digital B2C
Regime: Digital services consumed in Argentina are IVA-taxable. Default path: percepción by Argentine cards/banks/aggregators. Foreign seller registration is not the standard B2C collection mechanism

Steps (in order)

Confirm whether the supply is a digital service consumed in Argentina by an Argentine customer
Expect IVA to be collected via percepción by Argentine cards/banks/aggregators when those intermediaries are reached; you generally do not register for Argentine IVA solely for this B2C digital flow — https://www.afip.gob.ar/iva/servicios-digitales/
If the customer pays outside reached intermediaries, the Argentine recipient (not the foreign seller) must enter the tax by the last day of the payment month
Monitor ARCA/AFIP foreign digital-provider lists if you are listed; listing does not by itself create a foreign simplified registration duty equivalent to Chile/Colombia portals

Documents

N/A for foreign simplified IVA registration — Regime is intermediary percepción / recipient remittance. Keep commercial invoices and payment evidence for your records

Official processing time: Not applicable for foreign simplified registration. AFIP/ARCA does not publish an English service-level time for a foreign digital B2C registration path as of 2026-10-29 because that path is not the default regime
Official fees: N/A for foreign simplified registration; intermediary percepción is collected from the Argentine customer
Portal: https://www.afip.gob.ar/iva/servicios-digitales/
Local bank account: Not required for the foreign seller under the percepción model
Filing frequency: N/A for the foreign seller under the intermediary-percepción model
Payment currency: ARS (perceived from the Argentine customer)
Input VAT recovery: N/A for foreign B2C digital sellers under the percepción model
Portal language: Spanish (official AFIP/ARCA pages)
Penalties: Argentine tax procedure applies to non-compliant intermediaries/recipients; foreign-seller simplified registration penalties are not the applicable frame for typical B2C

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Argentina — Member firm
Deloitte Argentina — Member firm
EY Argentina — Member firm

Official sources

AFIP/ARCA — Servicios digitales IVA
RG 4240/2018 text

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: N/A — collection is via percepción/recipient remittance, not a foreign registration threshold
Is a local tax representative mandatory?: N/A for typical foreign digital B2C
What rate applies?: 21% IVA (perceived from the customer)
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice