Argentina VAT 2025: New Rules for Digital Platforms

Argentina’s Tax Authority, commonly referred to as ARCA, has adopted General Resolution 5794/2025, which revises and updates the special VAT withholding regime applicable to transactions carried out through digital platforms. The 2025 Resolution amends the General Resolution 5319/2023, raising the thresholds for sellers considered to operate regularly.

Key Changes for Digital Platforms

The newly adopted Resolution focuses on redefining when unregistered sellers are considered to be carrying out habitual or regular activities, which leads to their reclassification as non-categorised subjects for VAT purposes. Under the previous rules, an unregistered seller was treated as operating regularly if they carried out at least ten sales per month with total monthly sales of ARS 200,000 (around USD 140). 

With new rules in place, effective since December 1, 2025, a seller is now regarded as habitual if they either complete at least ten sales in a single month with total sales of ARS 750,000 (around USD 520), or if they carry out at least four sales in each month of any four months within the calendar year, again reaching a cumulative total of ARS 750,000.  

Consequently, digital platforms are required to withhold VAT not only from registered VAT-liable persons and small Monotributo-liable persons, who are subject to a simplified, fixed-fee tax regime for small-scale self-employed individuals and micro-entrepreneurs, but also from unregistered sellers who meet these revised criteria and are therefore treated as non-categorised subjects. 

Notably, the Resolution provides a specific exemption for the sale of non-registrable used movable goods valued at up to ARS 1.5 million (approximately USD 1,050) belonging to the seller and intended for personal use or consumption, provided the seller submits a sworn declaration to the digital platform. However, this declaration has a usage limit of two times a year.

Conclusion

Considering all aspects of the Resolution, the central role of digital platforms as tax intermediaries has been confirmed once again, further increasing the importance of robust monitoring, classification, and documentation processes. Online sellers, especially those making occasional sales, are provided with greater breathing room. Nonetheless, new rules send a clear signal that sustained commercial activity will not fall outside the VAT.

Source: General Resolution 5794/2025