Argentina: List of entities for digital services tax purposes, Buenos Aires

Argentina: Digital services tax, Buenos Aires

A list of entities deemed to have a significant digital presence in the province of Buenos Aires for purposes of the new digital services tax has been published.


Resolución Normativa ARBA 9/21 establishes the turnover tax procedures for “surrogate taxpayers” (in lieu of non-residents that provide digital services subject to tax) to follow in the province of Buenos Aires. Read TaxNewsFlash

The list of digital providers [PDF 421 KB] that meet the criteria of article 184 bis of the tax law and for which surrogate taxpayers must comply with the turnover tax measures pursuant to Resolución Normativa 9/21 has been published.

For more information, contact a KPMG tax professional in Argentina:

Hernán Caire | +54(11) 43165737 |

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