Argentina VAT Taxability and Rates

How is taxability determined in Argentina?

For Argentina, VAT (IVA) is applied at the federal level. For a transaction to be taxable and subject to Argentina VAT rules, the transaction address must include "Argentina" as the country.

Tax Rates

Argentina applies a standard VAT rate of 21%.

Key rules by business type:

• Resident businesses with physical presence in Argentina are always required to charge 21% VAT on both B2B and B2C SaaS transactions.

• Non-resident businesses without physical presence in Argentina are not required to register for or charge Argentine VAT. VAT on these cross-border digital services is typically accounted for by the payment service provider or through the reverse charge mechanism on the buyer's side.

Nonprofit and charitable organizations: VAT is still applicable if the supply itself is taxable. The tax-exempt or nonprofit status of the buyer does not automatically exempt the transaction from VAT in Argentina.

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