Argentina VAT registration threshold

What this value means

WHAT WE DO NOT PUT A NUMBER ON: Argentina has no VAT registration turnover threshold. The Ley de IVA (Ley 23.349 t.o.) attaches liability by activity — Art. 4 ('Son sujetos pasivos del impuesto quienes:' — habitual sellers of movable goods, service providers, importers, etc.) with no de-minimis; the full consolidated InfoLEG text was searched this pass and contains no registration or exemption turnover figure. Anyone commencing taxable activity must register as Responsable Inscripto from the first transaction unless they opt into the Monotributo. THE NEAR-THRESHOLD (MONOTRIBUTO): The Régimen Simplificado para Pequeños Contribuyentes (Ley 24.977 t.o., annexed) is an OPT-IN substitute regime whose fixed monthly quota replaces IVA and Ganancias. Its ceiling functions as the practical boundary below which a small trader never touches VAT proper: the ARCA category table ('Valores de aplicación desde el 1/08/2026') caps the top category K at ARS 126,610,838.75 gross income over the preceding 12 months — since Ley 27.743 (2024) the same top category applies to both services and sale of movable goods. Above the category-K ceiling, Responsable Inscripto status is compulsory; below it, the general regime remains available by choice. Source: https://www.arca.gob.ar/monotributo/categorias.asp (ARCA — Agencia de Recaudación y Control Aduanero, which replaced AFIP in late 2024). Ceilings are indexed semi-annually; the stated values apply from 2026-08-01. PERIOD BASIS: the Monotributo ceiling is tested on accumulated gross income over the 12 calendar months immediately preceding, re-checked at each semi-annual recategorisation; the VAT law itself has no period test because it has no threshold. NON-ESTABLISHED SUPPLIERS: nil threshold, and no general registration mechanism for non-residents. B2B imported services (Art. 1(d)) are handled by the local prestatario as taxpayer (reverse-charge pattern), so a foreign B2B-only supplier never registers. The Monotributo is unavailable to non-residents. IMPORTED DIGITAL SERVICES: zero threshold, and no supplier registration at all. Ley 27.430 (2017) added Art. 1(e): digital services supplied by 'un sujeto residente o domiciliado en el exterior' to Argentine recipients who are not registered VAT taxpayers are taxable; the TAXPAYER is the local customer (Art. 4 inc. i), with the tax paid per the article following Art. 27. In practice RG (AFIP) 4240/2018 makes resident payment entities (card issuers, aggregators, payment facilitators) agentes de percepción y liquidación for suppliers on its Annex II lists; where no intermediary collects, the prestatario pays directly. The foreign supplier files nothing and registers nowhere. Traps: (1) Do not serve the Monotributo ceiling as a 'VAT registration threshold' — it is an opt-in substitute regime for resident small taxpayers, not a de-minimis in the VAT law; exceeding it forces Responsable Inscripto. (2) Since Ley 27.743 (July 2024) services reach category K; older sources cap services at category H — a stale H figure is wrong twice over (wrong category and stale pesos). (3) Ceilings are indexed semi-annually by inflation — any cached figure decays within months; current values apply from 2026-08-01 per ARCA. (4) ARCA replaced AFIP in late 2024: afip.gob.ar URLs still resolve but cite arca.gob.ar as the authority. (5) The digital-services percepción turns on RG 4240/2018's Annex II listings (Apartado A vs B, with a USD 10 rule for Apartado B payments) — it is a collection mechanism, never a registration duty. (6) Provincial Ingresos Brutos regimes also reach foreign digital services — a different tax; do not conflate with IVA.

Get it programmatically

curl https://latamref.dev/v1/ar/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/ar/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ar/vat-registration-threshold

Other Argentina series: BCRA monetary policy rate (abolished — endogenous-rate regime) · VAT standard rate (IVA alícuota general) · Salario Mínimo, Vital y Móvil (SMVM), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory default interest (intereses moratorios) · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Barbados · Belize · Bolivia · Brazil · Chile · all 22