Argentina: VAT recovery, other benefits available | KPMG Global
Share with your friends

Argentina: VAT recovery, other benefits available under simplified export system

Argentina: VAT recovery, other benefits available

Benefits provided for “small exporters” under a simplified export system include value added tax (VAT) recovery related to exports.


Related content

Guidance (Resolución General (AFIP) 4133-E) concerning the simplified export regime—Exporta Simple—sets out certain criteria that must be satisfied, such as:

  • The goods to be exported must be produced in the country.
  • Each individual transaction cannot exceed the FOB value of U.S. $15,000.
  • The goods to be exported cannot be subject to specific customs controls or other determinations (for instance, minerals).
  • There are restrictions on temporary imports.
  • There are dimension and weight limits on the export shipments.

The annual invoicing amount of exports under this regime cannot exceed the FOB value equivalent to U.S. $600,000. Exporters that want to apply for the simplified export regime must register for the Exporta Simple program through the AFIP (tax administration).


Read an October 2017 report (Spanish) [PDF 207 KB] prepared by the KPMG member firm in Argentina

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


Request for proposal