An AFIP resolution obliging digital platforms to be VAT collection agents when transactions exceed $200,000 was published in the Official Gazette today.
As reported by the AFIP, applies to “transactions for the sale of thingsnew furnishings, leases and supply of works and/or services prepared and/or completed electronically through virtual portals.
the foundation of this new regulation, they said, is the increase in the incorporation of new tradersSome of them are already operating on a regular basis (habitualists) and others are not, acting as intermediaries through “digital platforms”.
Among the fundamentals, it should be noted that in digital commerce a new method of “evasion”. According to the AFIP, “it is necessary to make changes to the regime to intensify controls on the operations carried out through portals or ‘web’ applicationsby adapting the tariffs that discourage such contemptible behavior, by incorporating new agents of perception and by expanding the operations carried out”, they underline.
consulted by clarionin Free market highlighted that “the incorporation of new agents of perception to the regulations of the AFIP makes the same conditions and obligations exist for all virtual platforms, which is fairer. The adjustment and unification of some rules could improve the user experience, such as the regularity of transactions for uncategorized subjects”.
The scope of the resolution
What sales will be covered?
All operations of sell things new and/or used non-registerable furniture, leases and provision of works and/or services, agreed and/or finalized electronically through “digital platforms”
What will be the mandatory digital platforms?
Sara forced to act as agents of perception Owners and/or administrators of “digital platforms” of this privileged income regime, who receive a commission, fee or remuneration for intermediation in said transactions
Who will be the ones who should pay for it?
Residents of the country – Human persons, undivided assets, legal persons and other subjects who, through “digital platforms”, sell new and/or used non-registerable movable assets and/or are lessors and/or providers of works and/or services, who:
- Be responsible registered.
- They are members of the Simplified Regime for Small Taxpayers
- They do not accredit the quality of the registered managers or the condition of the subjects adhering to the Simplified Regime for Small Taxpayers, and carry out operations with regularity, frequency or recurrence. These subjects will be considered “Uncategorised Subjects”
What are the usual operations?
Those that are performed frequently or repeatedly, when in the course of a MONTHLY CALENDARoperations on the “digital platform” jointly meet the following conditions:
- They are equal to or greater than the amount of TEN (10) e
- the total amount of operations is equal to or greater than TWO HUNDRED THOUSAND PESOS ($ 200.000.-).
- But also who habitually, frequently or repeatedly, in a period of FOUR CONSECUTIVE CALENDAR MONTHS, carries out FOUR operations for EACH MONTHLY PERIOD and for the total amount accumulated, which means that if in one month the amount of $ 200,000, but within four months, will be achieved by the rate, as they are regarded as a set of operations.
When will the digital platform charge 8%?
The rate will be discounted when the digital platform that acts as an intermediary receives its fee or commissionHowever, if the amount established by the AFIP is not reached in the CALENDAR MONTH, it will be withheld when the periods of FOUR CONSECUTIVE MONTHS are paid and which together reach the aforementioned amount.
Fernando J. Genazzini