Argentina has revised its VAT withholding rules for digital platforms, raising the thresholds for sellers considered to operate regularly.
Argentina’s tax authority (ARCA) has issued General Resolution 5794/2025, which updates the special VAT withholding rules for transactions conducted through digital platforms, initially established under General Resolution 5319/2023.
The core purpose of the new resolution is to amend General Resolution 5319/2023, specifically by adjusting the monetary thresholds and transaction quantities that define habitual, frequent, or repeated operations for unregistered sellers, thereby reclassifying them as “non-categorised subjects”.
Under the new rules, digital platforms must withhold VAT from all sellers — registered taxpayers, small Monotributo taxpayers, and frequent/unregistered sellers — under certain conditions.
Previously, an unregistered seller was considered to operate regularly if they completed at least 10 sales per month, totalling ARS 200,000.
The amendment increases these thresholds, so a seller is now deemed regular if they meet either of the following criteria:
- At least 10 sales per month, totalling ARS 750,000, or
- At least 4 sales in each month of any four months (January–April, May–August, or September–December), totalling ARS 750,000.
An exception applies to the sale of non-registrable used movable goods held for the seller’s personal use or consumption. Sales of used personal goods valued at ARS 1,500,000 or less are exempt from the habituality threshold, provided the seller submits a sworn declaration to the digital platform, which can be used only once every two years.
These new rules came into effect on 1 December 2025.
