Ce guide fournit un aperçu de la TVA en Argentine, notamment les taux applicables, les exigences en matière d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Argentine.
La TVA représente plus de 30 % des recettes fiscales totales de l'Argentine, ce qui en fait la principale source de recettes fiscales du pays.
Vous faites des affaires en Argentine ? Vous devrez respecter les règles du Code national des impôts.
L'enregistrement est obligatoire en fonction du type d'activité, et non d'un seuil. Les entreprises doivent s'enregistrer si elles exercent des activités soumises à la TVA, quel que soit leur chiffre d'affaires.
L'Argentine applique la TVA aux services numériques en fonction du lieu de résidence du consommateur
L'Argentine a mis en place des règles spéciales en matière de TVA pour les services numériques fournis par des non-résidents. Le fournisseur ne perçoit pas la TVA ; ce sont les sociétés de cartes de crédit ou les institutions financières qui la versent à l'administration fiscale en tant qu'agent de retenue. Si ce n'est pas le cas, le destinataire argentin doit payer la TVA directement.
Non, la TVA en amont supportée par les entreprises qui ne sont pas établies en Argentine et qui ne sont pas enregistrées à la TVA localement n'est généralement pas récupérable.
Le taux standard de TVA (IVA) est de 21 %, mais d'autres taux existent (par exemple, 27 %, 10,5 %) en fonction des biens ou des services.
Oui, la plupart des contribuables assujettis à la TVA doivent émettre des factures électroniques, y compris pour les transactions B2B et B2G.
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