Argentina: Special VAT Withholding Regime for
Digital Platforms Amended

Argentina’s Tax Administration has published General Resolution 5794/2025, amending the special VAT withholding regime for the sale of goods and services through digital platforms. The amendment raises the thresholds under which a seller is considered to carry out operations on a regular basis, requiring platforms to act as withholding agents. The definition now includes sales amounting to at least ARS 750,000 monthly or across specific four-month periods. The resolution is effective from December 1, 2025.

https://www.boletinoficial.gob.ar/detalleAviso/primera/335414/20251202