Argentina’s new Law 27,430 introduces a new taxable event: a Value Added Tax (VAT) applicable to the importation of “digital services” rendered by a non-resident to a resident individual or entity when the effective use or exploitation of the service is carried out inside Argentina.

An earlier regulation, Decree 354/2018 of April 23, 2018, a deficient attempt to regulate the VAT applicable on digital services, was recently repealed.

In this alert, we review the current wording of Argentina’s VAT Law and its Regulatory Decree regarding the importation of digital services.

Find out more.