The Federal Public Revenue Administration (AFIP) modifies the implementation schedule of the Digital VAT Book and establishes a voluntary submission option starting in March, through the General Resolution 4671/2020.
The regulation, published this Wednesday (05.02.2020) in the Official Gazette, modifies General Resolution 4597, referring to the Digital VAT Book, in the following terms:
– It is established that the expiration date for the presentation of the Digital VAT Book will be the same day as the expiration date of the tax return.
– It is established that those who are authorized and not those who are required to do so may submit the monthly tax declaration in a simplified manner by accessing the service called “VAT Portal”.
– The repeal of the electronic storage of registrations provided for in Chapter I of Title II of General Resolution 3685 from July 2020 to October 2020 is extended.
– The implementation schedule for the Digital VAT Book is modified, and the option of voluntary submission is added, according to the following scheme:
– It is established that in order to make voluntary submissions, the interested party must first access the “Registration System” service with a tax code, “Special Records” menu, “Characteristics and Special Records” option, “Characterization” and select the characterization “441 – Registration of Operations – Digital VAT Book”. Once the option has been exercised, the taxpayer will be obliged to electronically register the operations through the generation and presentation of the “Digital VAT Book”.
The provisions of the general resolution come into effect immediately.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
