With General Resolution 5319/2023 published in the Official Gazette, AFIP has established the collection of a special VAT for those who sell through virtual platforms such as Mercado Libre. But it won’t affect everyone, just a particular group.
The measure targets traders who use digital platforms to sell their products and who are not listed as registered traders. If these taxpayers exceed $200,000 in monthly billing, they must pay 8% sales tax as a fee.
It will affect the “uncategorized”, which includes mono-tax and exempt taxpayers. Platforms will give them an 8% perception. In this way, the agency tries to go after merchants operating in the dark through e-commerce platforms.
In other words, the corps led by Carlos Castagneto will go after those who do not pay VAT, as taxpayers of the simplified regime. The measure aims to determine whether the person regularly conducts trades exceeding $200,000 a month or $400,000 over four months.
“The activity related to electronic commerce has experienced exponential growth in recent yearshighlighting the incorporation of new operators who act as intermediaries in the preparation of commercial transactions through ‘digital platforms’ owned by them”, specifies the regulation.
And in this sense he clarifies that “having identified -in this picture- new forms of escapeyou need to make changes to your regimen in order to tighten the controls on operations carried out through portals or web applications, adjusting the rates that discourage such contemptible behavior, incorporating new perception agents and expanding the operations carried out”.
For their part, those responsible they will continue to pay the 1% if they are in compliance with the AFIP; the 3% if they are late he was born in 5% for those who have an invalid electronic tax address or unincorporated.
Registered managers who for some reason have limited CUIT will pay 7%; the same percentage will pay that those who are obliged to issue class “M” invoices. and the single-tax payers who exceed the established parameters in the regime, among others.
One by one, the companies that will act as agents of perception
- agrofy
- In the world
- opennet
- avanttrip
- bfoot
- cabify
- Cabify Mendoza
- Official club
- Take off
- Fravega,
- Free market
- Digital markets
- my dicks
- Nation Services
- We are Ap
- Order now
- kidnapped
- Makeover your dressing room
- hydromassage
- YP extension
These companies will have to enter the AFIP “WebService” e consult the status of the CUIT of your customerto determine which is the kind of perception that corresponds to doing.
Who is excluded from this special tax
Pursuant to article 4 of the AFIP resolution, the managers referred to in article 2 do not have to carry out the collection under this special income regime when:
a) In the case of transactions carried out with the following subjects:
one. Beneficiaries of promotion programs which grant the release or deferral of value added tax. In relation to the unreleased or non-deferred amount, where applicable, the procedure governed by this general resolution applies.
The aforementioned subjects must prove the release or deferment corresponding to them, in compliance with the provisions of article 3 of general resolution no. 3.735 (DGI) (4.1.).
2. Exempt or not achieved by value added taxor adhered to the simplified regime for small taxpayers (RS) provided for in the annex to law no. 24.977, its amendments and additions, with the exception of the provisions of article 9.
3. Obligated to act as collection agent of this special income scheme as set out in Article 2 and Annex II.
Four. Recipients of opt-out certificates issued pursuant to general resolution no. 2226, its amendments and additions, provided that its authenticity is verified by consulting the institutional website. The aforementioned exception concerns only the periods and percentages for which the exclusion has been proven.
b) Purchase and sale transactions of new and/or used non-registerable movable things, leases and/or provision of works and/or services are carried out which are exempt or not covered by the Value Added Tax Acttext ordered in 1997 and its modifications.
NS
Source: Clarin
