The novelty of the imposition of the PAIS tax on the acquisition of imported goods and services has led foreign trade players to become familiar with its effects and method of application.
In order to contribute to this objective, the foreign exchange regulation specialist, Luis Demarco, explains the following points of Decree 377/2023 (BO 24/07/2023):
- Services
- sheet
- Tourism
- Digital Services
- Exempt services
- Goods
- Form of its determination
- Exceptions to Law 27.541
In detail:
Services
Acquisition in the country when provided by a non-resident.
sheet
The acquisition abroad of freight services and other transportation services in import or export operations.
Tourism
Validity and effects
Digital Services
Scope
Exempt services
clarifications
Services
General considerations
Goods
Scope and exceptions
Payment on account
Determination of the PAIS tax
Luxury goods
General exemptions
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