The Federal Public Revenue Administration (AFIP) has implemented a new web service called “CERTIVA – VAT Tax Credit Certificates”, through the General Resolution No. 5589/2024.
According to the regulation, published today (23.10.2023) in the Official Gazette, this system aims to simplify the management of value-added tax credit certificates, both for existing regimes and for new tax benefits and incentives. In a first stage, the procedure will be applied specifically to the management of certificates issued under the Large Investment Incentive Regime (RIGI), in accordance with Article 187 of Law 27.742, which establishes “Bases and Starting Points for the Freedom of Argentines.”
The official text explains that the implementation of this service represents a step towards the modernization of administrative mechanisms, facilitating procedures and promoting the use of new technologies. "This effort will promote the reengineering of processes, allowing for a better use of the different tax incentives and their respective control."
Furthermore, the incorporation of new tax benefits and incentives will expand opportunities for taxpayers in the context of investment and economic development.
For more information about the “CERTIVA” service, taxpayers can visit the AFIP portal, where they will find guides and resources to facilitate its use. Details related to this web service and the regimes included can be consulted on the “VAT” microsite (https://www.afip.gob.ar/IVA) of the institutional website.
This measure will come into effect effective December 1, 2024, indicated the AFIP.
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