Indirect tax ebook - Argentina

Other local requirements

The Argentine legislation doesn’t provide special regulations for large taxpayers.

Small taxpayers

Law 24,977 of 2 July 1998, amended by Law 25,239, published in the B.O. of 31 December 1999, introduced a new regime for small taxpayers.

Those individuals qualifying for this regime may choose to pay a monthly lump-sum instead of income tax and VAT. In some cases, it comprises also social security contributions.

The regime may be applied by self-employed individual workers other than professionals, individual entrepreneurs or owners of sole proprietorships and the continuing estates, partners of civil companies, members of work cooperatives, de facto companies or other qualifying partners of companies which derive in the previous year not more than ARS 144,000 of gross income and so long as other parameters such as the size of their place of work or the price of the merchandise are not exceeded. For services, the limit is ARS 72,000.

• Introduction
• Scope
• Registration
• Tax rates
• Reporting & Filing
• General tax application/Time of supply
• Other local requirements