On Wednesday (23.1.2019) the AFIP published two general resolutions (RG) that implement the export rights for the provision of services, established by decree 1201 of 2018.
Through the RG 4400 y 4401, published in the Official Gazette, set a 31% rate until December 2020, 12, which may not exceed $4 for each US dollar of the taxable value.
Beneficiaries
Micro and small businesses with an annual turnover of less than US$600.000 will not have to pay this tax. Si If they invoice more than this amount, they will pay tax on the excess. Similarly, this group of companies do not have to file a tax return if they have not yet exceeded the aforementioned limit in the fiscal period.
Impossible value of service
The taxable value arises from the electronic vouchers class “E”, issued by the export operations of services, without considering those generated by exports made to the special customs area -Tierra del Fuego- and free zones.
Where to enter the service
Taxpayers must access the “Tax Account System” service on the AFIP website and choose the “Export Rights Configuration” option, with a tax code of Security Level 2 as a minimum.
There they will see the sworn statement in which they must confirm the data presented by the system.
When to make the payment
Payment must be made within 15 business days of the monthly period following export.
Taxpayers who have exported services abroad for less than two million dollars annually will be granted an additional 45 calendar days payment period, without interest.
How to make payment
Payment can be made using the AFIP Electronic Wallet or by electronic transfer. of funds with an electronic payment slip. On the other hand, it cannot be paid through payment facility plans.
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