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AFIP taxes: those who sell on platforms such as Mercado Libre will pay 8% VAT


It will be from February 1 and will affect a specific group. What is the measure about?

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


and 5% for those who have an invalid


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


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:


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.).


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.


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.


Source: clarin

All business articles on 2023-01-24

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