Argentina: New digital services tax procedures for Buenos Aires

Argentina: New digital services tax procedures

New digital services tax procedural measures have been issued for the province of Buenos Aires.


Resolución Normativa ARBA 9/21 (published 17 March 2021) establishes the turnover tax procedures for “surrogate taxpayers” to follow—in lieu of non-residents that provide digital services subject to tax—in the province of Buenos Aires. 

Read Resolución Normativa 9/21 (Spanish) [PDF 440 KB]

For these purposes:

  • Surrogate taxpayers are those that receive digital services from abroad and that, at the same time, are collection agents of national taxes. 
  • Digital services are defined as those that are provided via the internet and are subject to the tax when the provider has a significant digital presence in the province of Buenos Aires. 

KPMG observation

Since 2011, with regard to digital services, the tax law requires the recipient of digital services to pay the tax, without prejudice to the right of reimbursement by a non-resident provider.  However, this requirement had been postponed until 1 January 2021, and until Resolución Normativa ARBA 9/21 was issued, there was no payment mechanism. 

Resolución Normativa 9/21 could also apply to tax situations other than those concerning digital services.

Resolución Normativa
9/21 is effective immediately, and the tax payment corresponding to the month of February 2021 had a due date between 18 March and 31 March 2021 (the exact date of payment depending on the national tax identification number (CUIT) of the service recipient). The tax payment corresponding to January 2021 was to have been made by 31 March 2021.

Resolución Normativa 9/21 establishes that digital services tax is due (assuming there is a significant digital presence) when the foreign provider appears on a list published by the provincial tax authority (that list has not yet been released). 

KPMG observation

Concerning digital services, it appears that the provisions of article 184 bis of the tax law would be the guidelines that the tax authority would follow; however, these provisions appear not to be of practical application for surrogate taxpayers who must pay the tax.  Consequently, taxpayers need to consider analyzing each particular situation to determine the appropriate process to apply.

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

Hernán Caire | +54(11) 43165737 |

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