The Federal Public Revenue Administration (AFIP) modified forms and deadlines to determine the calculation of export duties on services, through the General resolution 4.666/2020.
The rule, published this Monday (27.01.20209 in the Official Gazette, establishes that "The export duty will be determined in US dollars by applying the 5% rate on the amount arising from the class "E" electronic invoice issued for the service export operation, adjusted by the associated credit and/or debit notes.«.
For conversion into pesos at the time of your entry, The exchange rate of the Banco de la Nación Argentina in effect at the close of the business day prior to the date of payment of the export duty must be used..
Likewise, to determine the universe of taxpayers who will be covered by the benefit provided for in the last paragraph of article 4 of Decree 1.201/18, Electronic invoices of class "E" will be taken for exports of services provided during the calendar year immediately preceding the date of the sworn declaration F. 1318 of each monthly period, as well as the receipts associated with said invoices.
On the other hand, for the calculation of the amount of services exported for the calendar year 2019, debit and credit notes issued during the month of January of that year that are not associated with electronic vouchers class "E" for exports of services will be affected to the period corresponding to the month of January 2019.
The resolution, issued by the head of AFIP, Mercedes Marcó del Pont, will come into effect immediately.
However, the text clarifies that the modification of the 5% rate will apply to operations provided and invoiced "as of January 1, 2020, including services provided from this last date and corresponding to contracts or operations that had been initiated previously."
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
