🇦🇷 Everything you need to sell in Argentina
Argentina is Latin America's third-largest ecommerce market with 46 million people. Mercado Libre dominates with overwhelming market share. Argentina's VAT (IVA) rate is 21% — the highest in the region. Foreign digital service providers must register, charge, and remit 21% IVA on B2C digital services since 2019. Import duties are high (0–35%) with strict import licensing requirements. AFIP (tax authority) enforces one of the most complex tax systems in Latin America. Currency controls and multiple exchange rates add complexity.
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Compliance Topics
📊 IVA (Impuesto al Valor Agregado)
Argentina VAT (IVA) rate is 21%. Under Decree 678/2019 and AFIP Resolution 4, foreign digital service providers must register, charge, and remit 21% IVA on B2C digital services to Argentine consumers. Registration is through the simplified registry for foreign providers (no local entity needed). Marketplaces collect IVA on behalf of sellers. AFIP administers IVA with monthly filing. Argentina also has additional taxes: PAIS tax, withholding taxes, and gross income tax.
- •IVA rate: 21% (highest in Latin America)
- •Digital tax (Decree 678/2019): foreign providers must register for B2C digital services
- •Simplified AFIP registration for foreign digital providers (no local entity)
- •Monthly IVA returns for registered foreign providers
- •Marketplaces collect IVA on behalf of foreign sellers
- •Additional taxes: PAIS tax (5–30%), withholding taxes (Percepciones), Gross Income Tax (Ingresos Brutos)
- •Multiple exchange rates (official, MEP, CCL) complicate tax calculations
🚢 Customs & Import Duties
Argentina's import duty rates range from 0–35%, among the highest in the region. The de minimis threshold is USD 50 per shipment for duty exemption (courier regime). Argentina has strict import licensing requirements (SIRA/Sedi) and non-automatic import licenses for many products. Argentina is a Mercosur member with preferential rates for member countries. AFIP and the Customs Service (AFIP-DGA) administer customs. IVA at 21% applies to CIF value plus duty.
- •Import duty rates: 0–35% (among the highest in Latin America)
- •De minimis: USD 50 per shipment (courier regime, duty exemption)
- •IVA 21% on CIF value + duty for all imports
- •Strict import licensing: SIRA (Sistema de Importaciones) for commercial imports
- •Mercosur preferential rates for member countries (Brazil, Uruguay, Paraguay)
- •PAIS tax (5–30%) may apply to imports depending on current regulations
- •Currency controls: multiple exchange rates affect import cost calculations
🛡️ Product Safety & Standards
Argentina requires compliance with technical regulations from the Secretariat of Domestic Trade. ANMAT regulates food, cosmetics, drugs, and medical devices. The National Institute of Industrial Technology (INTI) sets standards. Consumer protection is enforced under Law 24,240. Spanish-language labeling is mandatory. Many product categories require IRAM certification or specific conformity assessment.
- •IRAM certification required for many product categories
- •ANMAT regulates food, cosmetics, drugs, medical devices
- •INTI (National Institute of Industrial Technology) sets technical standards
- •Spanish-language labeling mandatory for all consumer products
- •Consumer Protection Law 24,240: general safety obligations
- •Secretariat of Domestic Trade enforces product safety
- •Import permits required for food, cosmetics, pharmaceuticals from ANMAT
🛒 Marketplace & Ecommerce
Mercado Libre dominates Argentina's ecommerce with overwhelming market share. No significant competing marketplace. Amazon does not operate a dedicated Argentine marketplace. Argentina has high internet penetration (~87%) but complex payment landscape due to currency controls. Mercado Pago is the dominant payment method. Spanish-language listings are essential. Ecommerce is projected to reach USD 18 billion by 2027.
- •Mercado Libre: overwhelming dominant marketplace (~75%+ market share)
- •Mercado Pago: dominant payment method (e-wallet, installments)
- •No dedicated Amazon Argentina marketplace
- •Spanish-language listings essential
- •High internet penetration (~87%)
- •Installment payments (cuotas) are culturally expected
- •Currency controls: multiple exchange rates affect cross-border pricing
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This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.