The AFIP introduced the collection of a specific VAT for people who sell through online marketplaces like Mercado Libre by a General Resolution 5319/2023 that was published in the Official Gazette. However, only a specific group will be impacted, not everyone.
The measure targets online retailers that are not identified as registered managers yet sell their goods on digital networks. These taxpayers are required to pay 8% VAT as a commission if their monthly billing totals surpass $200,000.
The “not categorized,” which includes monotributistas and exempt, will be impacted. They will see themselves to be 8%, according to the platforms. The agency makes an effort to pursue shadowy merchants using ecommerce platforms in this fashion.
In other words, as the taxpayers under the simplified system, the group headed by Carlos Castagneto will pursue individuals who do not pay VAT. The measurement tries to establish whether the individual frequently engages in commercial activities exceeding $200,000 per month or $400,000 over the course of four months.
The regulations state that “the activity related to electronic commerce has witnessed exponential expansion in recent years,highlighting the inclusion of new operators that function as intermediaries in the arrangement of commercial transactions through “digital platforms” owned by them.”
In this regard, he adds clarification, saying that “having detected new forms of evasion within this framework, it is necessary to make modifications to the regime in order to tighten controls on operations carried out through portals or web applications, adapting the rates that discourage such deplorable behaviors, incorporating new perception agents, and expanding the operations achieved.”
For their part, the accountable parties will continue to pay 1% if they are in compliance with the AFIP; 3% if they exhibit delays; and 5% if they do not have legal status or have an invalid electronic tax address.
The same percentage will be paid by registered managers who, for whatever reason, have a limited CUIT, as well as by those who are obligated to produce class “M” invoices and by monotributistas who exceed the expected limits under the regime.
The businesses that will serve as image makers are listed one by one. Agrofy
an open market
This is Apa.
Updating your clothing
To ascertain which is the type of perception that corresponds to do, these companies must use the AFIP “WebService” service and check the state of the CUIT of your client.
Who is exempt from this particular tax
The AFIP resolution’s article 4 states that the individuals referred to in article 2 are not permitted to collect within the confines of this unique revenue regime if:
a) When the following subjects are used in an operation:
1. Those who gain from promotion plans that allow for the cancellation or postponement of value-added tax. The process governed by this general decision must be followed in connection to the sum that hasn’t been released or deferred, if appropriate.
According to the guidelines in Article 3 of General Resolution No. 3,735 (DGI), the aforementioned subjects must demonstrate their release or deferral (4.1.).
2. Subject to the Simplified Regime for Small Taxpayers (RS) outlined in the Annex to Law No. 24,977, as well as any additions or supplements thereto, with the exception of the provisions of article 9.
3. Required to function as this special income regime’s collection agents in line with what is stated in article 2 and in Annex II.
4. Recipients of Exclusion Certificates issued in accordance with General Resolution No. 2,226, its modifications, and supplements, provided that the legitimacy of the certificate can be confirmed by reading the institution’s website. Only the times and percentages for which the exclusion has been established are covered by the aforementioned exemption.
b) Activities are conducted for the sale of new and/or used non-registrable moveable items, leases, and/or the supply of works and/or services that are exempt from or not subject to the Value Added Tax Law, text ordered in 1997 and its revisions.