The Ministry of Productive Development and the Federal Administration of Public Revenue (AFIP) expanded the universe of beneficiaries of the simplified export regime (Exporta Simple), by incorporating into it the following:subjects exempt from Value Added Tax. (VAT).
This is established by the Joint General Resolution 5134/2021, published this Friday (31.12.2021/XNUMX/XNUMX) in the Official Gazette, whose text establishes that those who are exempt from paying said tax can use the Simple Export regime.
In this way, Civil organizations and State agencies that carry out non-traditional exports linked to services such as international scholarships and subsidies may be incorporated into the scheme., among others.
The simplified scheme aims to facilitate small-scale export operations for commercial purposes through Logistics Operators (OLES); and is aimed primarily at entrepreneurs and SMEs that want to export.
According to the recitals, the decision to extend the scope of the regime to subjects exempt from VAT will allow "promoting economic growth and development, encouraging exports and offering different types of goods and services under better competitive conditions."
To use the simplified export regime, beneficiary subjects must have a CUIT and tax code with Security Level 3 as a minimum, and be registered for VAT, income tax or the Simplified Regime for Small Taxpayers (RS), as appropriate.
In addition, the merchandise to be exported cannot exceed US$15.000 per product, and US$600.000 per year per individual.
Those who use the scheme also do not have to pay export duties.
It should be noted that weeks ago, Customs, in conjunction with the Ministry of Productive Development, optimized the operation of the Exporta Simple platform in its new version 2.0 and, with the changes introduced, the processes were simplified while strengthening the inspection and customs control of operations.
The modifications in the new version simplify the preparation of the foreign sales invoice, which will now be managed by the exporter himself without the need to resort to a logistics operator; and the participation of logistics operators is expanded, providing greater diversity in their choice.
With information from Télam
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