April 2023 – digital e-commerce, gig & sharing marketplace take on full VAT liability for smaller traders.
The Argentina Federal Tax Authority is to oblige marketplace to ensure their users are correctly charging and collecting VAT. This covers both goods and services, including the gig & sharing economies VAT.
From 1 April 2023, where the user offering goods and services is not VAT registered, the marketplace may have to calculate and remit VAT on their behalf. The is based on a minimum level of usage:
- Sales exceeding an annual threshold of ARS 200,000; or
- More than 10 sales transactions.
The marketplace will have to determine correct VAT rate on behalf of the seller, which varies between 0% and 8% in Argentina.
Global marketplace deemed supplier VAT obligations
Argentina is joining many other countries around the world in imposing deemed supplier obligations on the marketplaces to reduce the compliance burden of chasing many thousands of small traders:
- EU e-commerce package 2021, being extending further in VAT in the Digital Age from 2025
- UK deemed supplier obligations on imported goods since 2021
- Swiss proposed marketplace obligations should be brought forward soon.
