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Argentina levies VAT on non-resident digital services

  • May 5, 2018 | Richard Asquith

Argentina levies VAT on non-resident digital services

From April 2018, Argentina introduced VAT on digital services to consumers provided by foreign providers.

The obligation to collect and report the VAT due falls on an intermediary, such as a credit card or collection agent. Otherwise, the consumer should declare and remit the VAT to the Federal Tax Authority.

The changes, including in Law 27,430, modify the VAT Act. The income on services affected include:

  • Hosting web pages and sites
  • Cloud based software and related services
  • Providing computer and related programs and updates
  • Providing remote management and modification of online services and support
  • Data storage
  • Digital products and related
  • Streaming or downloads of music, games and video
  • Internet access and services

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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 can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.