AFIP Established a Special VAT Regime for Sales on E-commerce Portals

It will be an 8% aliquot for the sale of new or used products in e-commerce. It requires certain specific conditions.

The Federal Administration of Public Revenue (AFIP) established a special VAT regime, an 8% aliquot, for the sales of new or used products, on electronic commerce platforms, reaching those who are not registered responsible and when the amount of operations is equal to or greater than $ 200,000.

The measure was informed by General Resolution 5319/2023 published in the Official Gazette and was adopted by the collection entity within the framework of "new evasion modalities" which made it necessary for the agency "to make modifications to the regime in order to intensify controls over operations carried out through portals or web applications".
In addition, they postulated that it is necessary to re-adjust the aliquots so that they "discourage such harmful behaviors."

The tax will reach portals such as Agrofy, Almundo.com , Cabify, Mercado Libre, Despegar, Pedido Ya, Renova tu Vestidor, YPF Sociedad Anónima, among others.

In the same sense, the regulations detailed that in recent years the exponential growth of electronic commerce together "with the incorporation of new operators who act as intermediaries in the concentration of commercial transactions through “digital platforms” of their ownership".

The subjects obliged to act as collection agents in this case will be the digital platforms "receiving a commission, remuneration or fee for intermediation in said operations and whose Unique Tax Identification Code (CUIT)".

The subjects who are liable for the collection will be those who "do not prove the quality of registered responsible persons, exempt or not reached in the value added tax, or, where appropriate, the condition of subjects adhered to the Simplified Regime for Small Taxpayers, and carry out operations in a habitual, frequent or repeated way, the purposes of this regime, said subjects will be considered - Uncategorized Subjects-".

The exceptions to the rule are: the beneficiaries of promotion schemes that grant the liberation or the deferral of the value added tax, exempt or not reached by the value added tax and beneficiaries of current exclusion certificates.

Source: https://www.cadena3.com/