19 September 2026
VAT Registration in Argentina
Information about VAT registration in Argentina can be offered by one of our Argentinian lawyers. We can assist foreign entrepreneurs with VAT compliance.
Would you like to register your company for VAT in Argentina in 2026? We suggest you explore this page and also access our online services for support. Our Argentine lawyers can assist both foreign and local entrepreneurs through the VAT registration stages in Argentina.
| Quick Facts | |
|---|---|
| We offer VAT registration services | Yes |
Standard rate | 21% |
Lower rates | – 10.5% for medical services, public and taxi transport, fruits and vegetables, – 2.5% for certain printed or digital newspapers, certain advertising services |
| Who needs VAT registration | Companies with taxable activities in Argentina |
| VAT for real estate transactions | Sales of land and used property are not subject to VAT; new buildings sold by builders are taxed at 21% (10.5% for housing) |
| Exemptions available | For: – books, medicines, bread and milk, – medical care, – housing rentals; exports of goods and services are zero-rated (most professional services are taxable at 21%) |
| Period for filing | Monthly |
| VAT returns support | Yes |
| VAT refund | Available to exporters (input VAT on exports can be refunded, subject to ARCA approval) |
| Who collects the VAT | – retailers, – manufacturers, – wholesalers |
| Documents for VAT registration | – certificate of incorporation, – proof of company establishment, – standard forms |
| VAT number format | CUIT: 11 digits (no country prefix) |
| VAT de-registration situations | When companies close their operations |
How is VAT known in Argentina?
IVA.
Where do I register a company for VAT in Argentina?
At ARCA – Agencia de Recaudación y Control Aduanero (which replaced AFIP in October 2024).
Is there a minimum threshold for VAT registration in Argentina in 2026?
No (small taxpayers may instead opt for the simplified Monotributo regime). This means that the company must register for VAT from the beginning of the activities in Argentina.
How do I register a foreign company for VAT in Argentina in 2026?
- complete the standard VAT registration form with information about the company’s activities,
- appoint a fiscal representative,
- prepare & present copies of the company’s documents,
- submit the application to the local tax office or online.
NOTE: Our local specialists can represent customers at the local tax office for document submission and can also help with the online requirements.
How do I register a local company for VAT in Argentina?
- the same procedures apply to local company owners, except for the fact that there is no need for a fiscal representative,
- applicants must also present the Certificate of Incorporation and submit all documents to the Argentine Tax Administration.
NOTE: We can ease communication between our customers and the tax office and will notify once the tax ID is issued.
What are the VAT rates in Argentina in 2026?
- 21% standard VAT rate,
- 10.5% reduced VAT rate for medical services, transport, construction housing and more,
- 2.5% super-reduced VAT for specific newspapers & magazines, various advertising services, etc.
NOTE: A 27% VAT rate is imposed on electricity, household gas, telecommunications, etc.
How is VAT return done in Argentina?
Fully digital/online.
Is the input-output mechanism available in Argentina?
Yes, these are:
Débito and credito IVA in Argentina.
Are imports of taxable goods & services subject to VAT in Argentina?
Yes.
What does the Argentine VAT ID contain?
The VAT/IVA in Argentina comprises:
- no country prefix (the CUIT is used as is),
- 11 digits.
NOTE: The VAT number in Argentina is known as CUIT.
Are R&D companies in Argentina exempt from VAT?
- depending on the structure & operations,
- exporting R & D products & services is exempt from VAT.
VAT in Argentina in 2026 can be a matter that might concern you when starting a company here. We can provide legal guidance in this case, and also in others. For instance, we can help you obtain residency in Argentina. On the other hand, citizens living here can choose us when applying for Argentine citizenship. We invite you to contact our law firm in Argentina and discover the legal services we can provide. Immigration to Argentina is also a matter where we can offer assistance.