The AFIP decided to extend the deadline for the entry into force of the "Digital VAT Book" for the last group that was scheduled to be required to do so starting in the period of August 2020, through the General Resolution 4796/2020.
The measure, published this Wednesday (26.08.2020/1/2019) in the Official Gazette, extends the entry into force of the digital VAT book for registered taxpayers who were required to comply with the purchase and sales information regime prior to October 2018, 2.000.000, and have carried out operations (taxed, exempt and non-taxed) declared in the tax during calendar year XNUMX for a total net amount of taxes and fees exceeding $XNUMX.
Thus, the regulations determine the new calendar effective as detailed below:
a) Greater than $2.000.000.- and less than or equal to $5.000.000.-: as of the period September 2020
b) Greater than $5.000.000.- and less than or equal to $10.000.000.-: starting from the October 2020 period.
c) Greater than $10.000.000.-: as of the November 2020 period.
d) For the rest of those responsible for registering for value added tax: from the period of December 2020.
e) For those exempt from value added tax: starting from the period of January 2021.
The provisions of this general resolution shall enter into force immediately.
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