Through a General Resolution 5319/2023 published in the Official Gazette,
the AFIP 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 merchants who use digital platforms to sell their products, and who are not listed as registered managers.
If these taxpayers exceed $200,000 in monthly billing, they must pay 8% VAT as a commission.
It will affect the "not categorized", which includes monotributistas and exempt.
The platforms are going to give them a perception of 8%.
In this way, the agency tries to go after merchants who operate in the dark through ecommerce platforms.
In other words, the body led by Carlos Castagneto will go after those who
do not pay VAT
, such as taxpayers of the simplified regime.
The measure aims to determine if the person regularly conducts business operations above $200,000 per month, or $400,000 in four months.
"The activity linked to electronic commerce has experienced exponential growth in recent years
, highlighting the incorporation of new operators that act as intermediaries in the arrangement of commercial transactions through 'digital platforms' of their ownership", details the regulation.
And in this sense, it clarifies that "having detected -in this framework-
new evasion modalities
, it is necessary to make modifications to the regime in order to
intensify the controls
on the operations carried out through portals or web applications, adapting the aliquots that discourage such disvaluable behaviors , incorporating new perception agents and expanding the operations achieved".
For their part, registered managers
will continue to pay 1% if they are in order with the AFIP
;
3% if they present
delays
and 5% for those who have an invalid
or
unconstituted electronic tax address .
Registered managers who for some reason have a limited CUIT will pay 7%;
They will pay the same percentage as those who are
obliged to issue class "M" invoices
and
monotributistas who exceed the parameters set forth
in the regime, among others.
One by one, the companies that will act as perception agents
agrofy
To the world
apernet
avantrip
bfoot
cabify
Cabify Mendoza
Official Circle
Take off
Fravega,
Free market
Digital Markets
my dicks
Nation Services
We are Apa
Orders Now
rapi
Renew your dressing room
whirlpool
YPF
These companies are going to have to access the AFIP's "WebService" service and
consult the status of their client's CUIT
, to determine
what type of perception they should make.
Who is excluded from this special tax
According to article 4 of the AFIP resolution, those responsible referred to in article 2 must not make the collection within the framework of this special income regime when:
a) In the case of operations carried out with the following subjects:
1.
Beneficiaries of promotion regimes
that grant the release or deferral of value added tax.
In relation to the amount not released or not deferred, if applicable, the procedure regulated by this general resolution must be applied.
The aforementioned subjects must prove the release or deferral that corresponds to them, in accordance with the provisions of article 3 of General Resolution No. 3,735 (DGI) (4.1.).
2.
Exempt or not covered by value added tax
, or
adhered to the Simplified Regime
for Small Taxpayers (RS) provided in the Annex to Law No. 24,977, its amendments and supplements, with the exception of the provisions of article 9.
3. Obliged to act as collection agents of this special income regime in accordance with what is indicated in article 2 and in Annex II.
4.
Beneficiaries of
current exclusion certificates issued under the terms of General Resolution No. 2,226, its amendments and supplements, provided that its authenticity is verified by consulting the institutional website.
The aforementioned exception only covers the periods and percentages for which the exclusion has been proven.
b) Operations of sale of new and/or used non-registrable personal property, leases and/or provision of works and/or services that
are exempt or not covered by the Value Added Tax Law
, text ordered in 1997 and its modifications.
NS