Argentina

Argentina’s tax system is administered by ARCA (Agencia de Recaudación y Control Aduanero), which oversees the collection of IVA (Impuesto al Valor Agregado), the country’s value-added tax.

Taxpayers are identified using three main types of tax identification numbers: CUIT (Clave Única de Identificación Tributaria), 11 digits (XX-XXXXXXXX-X) used by companies and legal entities with prefixes 30, 33, and 34; CUIL (Clave Única de Identificación Laboral), 11 digits used by individuals with prefixes 20, 27, and 23; and CDI (Clave de Identificación) for foreign residents without CUIT/CUIL.

IVA has increased, general, and reduced rates. Argentina also applies several retention taxes: IVA Retenido (Retained VAT) with variable rates based on taxpayer category; Ganancias (Income Tax Withholding) applied to payments for services; and Ingresos Brutos (Gross Income Tax), a provincial tax with rates set by each jurisdiction.

Electronic invoicing through ARCA is required for most transactions. Invoices must include a CAE (Código de Autorización Electrónico) and Point of Sale (Punto de Venta) number.

Common invoice types include Tipo A (between Responsable Inscripto parties), Tipo B (to Monotributista or final consumer), Tipo C (from Monotributista or exempt entities), Tipo E (exports), and Credit Notes (Notas de Crédito).

Tax regime classifications include Responsable Inscripto (full IVA obligations), Monotributo (simplified regime for small businesses), Exento (exempt from IVA), and Consumidor Final (no tax ID required).

Base Details

Key	Value
Tax Country Code	AR
Currency	ARS
Base Time Zone	America/Argentina/Buenos_Aires

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Known in Spanish as “Impuesto al Valor Agregado” (IVA), Argentina’s VAT is a consumption tax applied to the sale of goods and services. The standard rate is 21%, with reduced rates of 10.5% for certain essential goods and services, and 0% for exports and specific categories.

Rate	Keys	Name	Percents	Description
increased	standard	Increased Rate	27.0%	Applies to the sale of gas, electricity and water regulated by meter and other services stated in the points 4, 5 and 6 of the inciso e) of the article 3.
general	standard	General Rate	21.0%
reduced	standard	Reduced Rate	10.5%	Applies to the sale of construction work, medicine, public transportation, livestock and agricultural products for food, etc.

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note