Argentina VAT on digital services

Argentina imposes a 21% value added tax (VAT) on digital services provided by non-resident businesses to consumers within Argentina.

Digital services subject to VAT in Argentina encompass a broad range of electronically supplied services, including:

• Streaming or downloading of music, videos, or games
• Web hosting and website provision
• Online advertising
• Software as a service (SaaS)
• Data storage and cloud computing services
• Access to digital content such as images, text, information, and e-learning platforms
• Online clubs or dating websites

In Argentina, it is the non-resident digital service providers’ responsibility to register for VAT, collect the correct amount from Argentine customers, and remit it to the Federal Administration of Public Revenues (Administración Federal de Ingresos Públicos, or AFIP).

Non-resident digital service providers must take the following actions to maintain VAT compliance:

• Register for VAT: Obtain a tax identification number with AFIP to comply with VAT obligations.
• Collect VAT: Charge the 21% VAT on digital services supplied to Argentine consumers.
• Remit VAT: Submit collected VAT to AFIP in accordance with the prescribed filing and payment schedules.

Non-resident providers must ensure compliance with these regulations to operate effectively within the Argentine market — and to avoid penalties and interest charges.

In scenarios where no domestic payment intermediary is involved, and the non-resident provider fails to collect VAT, the Argentine consumer is responsible for self-assessing and remitting the VAT directly to AFIP.