Global Trade Alert
Global Trade Alert

Argentina: Changes to the tax regime

Announcement

27 Dec 2019

On 27 December 2019, the Argentine Executive adopted new legislation regulating export duties, modifying the internal taxation of imports and establishing a temporary tax applicable to the acquisition of foreign currency as well as other goods and services made by Argentine residents using foreign currency. 

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Number of interventions

3

2 certainly harmful

0 likely harmful

1 liberalising

List of interventions

Implementation date

01 Jan 2020

Revocation date:

31 Dec 2021

Announced: 27 Dec 2019
Export tax
Another amendment introduced on 27 December 2019 by the Argentine Executive in Decree 99/2019, is the reduction of the export tax applicable on services rendered in the country when such services shal...
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Implementation date

01 Jan 2020

Revocation date:

31 Dec 2021

Prolonged: 01 Jan 2021
Internal taxation of imports
Decree 99/2019 adopted on 27 December 2019 by the Argentine Executive also increased the maximum amounts to be paid as statistical fees as it follows: From USD 150 to USD 180 in the case of imports w...
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Implementation date

23 Dec 2019

Revocation date:

16 Sep 2020

Announced: 27 Dec 2019
Control on personal transactions
One of the key changes introduced by Decree 99/2019 adopted on 27 December 2019 by the Argentine Executive has been the creation of the so-called Tax for an Inclusive and Solidary Argentina (PAIS in S...
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