Share with your friends

Argentina: VAT rate increase for certain imports; increased import fee

Argentina: VAT rate increase for certain imports

General Resolution no. 4461/2019, published in the official gazette on 17 April 2019, provides that the rate of value added tax (VAT) imposed on the importation of certain goods increases to 20% (from 10%).


Related content

Whether the increased VAT rate will apply for any specific product depends on the tariff classification of the imported goods.

The general resolution clarifies that the increased rate of VAT applies for taxpayers that do not demonstrate that they are exempt from VAT or are not subject to VAT, or in situations when the imported goods are regarded by the importer as fixed assets for accounting purposes.

Read Resolución General 4461/2019 (Spanish) issued by the tax authority (Administración Federal De Ingresos Públicos (AFIP)) 

KPMG observation

In October 2018, General Resolution no. 4419/2018 included provisions that reduced the VAT rate, and in some instances, effectively provided for zero VAT liability. That guidance has been replaced by General Resolution no. 4461/2019 that re-establishes the previous VAT rates. With this change, some importers may experience a substantial increase of VAT credit balances—and these may be difficult to offset against output VAT.

Increased fee for imports of goods

Decreto no. 332/2019 (Spanish) was published in the official gazette on 6 May 2019, and reflects that the “statistics fee” (the fee that applies with respect to definite and temporary importation of goods) has increased to 2.5% (up from 0.5%) through 31 December 2019.

The increased fee is subject to the following limits:

Taxable base (in U.S. dollars)

Statistics fee, maximum amount (in U.S. dollars)

Less than $10,000


Between $10,000 and $100,000


Between $100,000 and $1,000,000


Between $1,000,000 and $5,000,000


More than $5,000,000


The decree also suspends, until 31 December 2019, certain exceptions—for example, exceptions that have been available with respect to temporary imports of capital goods or goods originating from the Mercosur countries (the South American trading group). Thus, imports of capital goods or goods from Mercosur are subject to the fee.


For more information, contact a professional with the KPMG member firm in Argentina:

Juan Martín Jovanovich | (+54 11) 4316 5834 |

© 2021 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. For more detail about our structure please visit

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today