Argentina
Vat Registration Thresholds No specific threshold; all businesses engaging in taxable activities must register for VAT.
Vat Rates Standard rate of 21%. Special rate of 27% applies to utilities like water, gas, power, and communication services; reduced rate of 10.5% for certain capital goods.
Vat Registration Process Businesses register with the Federal Administration of Public Revenue (AFIP). Online registration is available through the AFIP website.
Taxable Transactions Sale of goods and services, including imports. Exports are zero-rated.
Registration Exceptions No specific exemptions; all businesses conducting taxable activities are required to register.
Vat Filing Frequency VAT returns are filed monthly.
Exemption Schemes No specific small business exemption schemes; all businesses must comply with VAT regulations.