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Argentina VAT measures for coronavirus

  • Dec 2, 2020 | Richard Asquith

2 Dec - the introduction of the mandatory SIRE (Comprehensive Electronic Withholding System) has been pushed out to 28 February 2021 from 1 December 2020 (see below for news on last delay).

17 Oct - From January 2021, Argentina is to issue VAT vouchers of up to ARS 20,000 to families that may be used in payment at approved tourism and sports businesses.

8 Sept - there is a three-month delay to the mandated live reporting of withholding VAT and issue certified certificates through the government's SIRE system. Instead of 1 September, the new date will be 1 December 2020.

The timetable for taxpayers to upload their digital VAT books with the government has been shifted back for some larger taxpayers. Digital books is the governments webservice where tax payers upload each month sales and purchase VAT invoice. The rollo out timetable is now:

  • Jan 2021 - VAT exempt businesses
  • Nov 2020 - turnover above ARS 10m
  • Oct 2020 - turnover between ARS 5m and ARS 10m
  • Sep 2020 - turnover between ARS 2m and ARS 5m
  • Jul 2020 - turnover ARS 0.5m and ARS 2m
  • June 2020 - turnover below ARS 0.5

23 May - April Value Added Tax returns submission and payment deadlines have been postponed to 20-22 May 2020.

14 May update - VAT returns for small and mid-sized businesses have been postponed.

25 March - The Argentinian government has announced a range of tax measures to assist business during the COVID-19 outbreak. There is no commitment on delayed VAT filings or payments.

The Federal government has closed its tax offices to members of the public, as well as committed response times to inquiries. Customs duties on imports of crucial medical supplies have been waived.

Follow Avalara’s live global coronavirus Covid-19 VAT tracker of measures being introduced to reduce the tax burden

Explore more content like this in our Building for COVID-19 recovery hub

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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