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  • Argentina - Turnover Tax

Argentina - Turnover Tax

Are there rules for taxing digital services

There is a tax in most provincial jurisdictions.

Applicable date


Nature of tax

This is a tax on turnover.

Tax rate

Provincial tax, rate varies depending on the jurisdiction.

Affected business models/in-scope activities

Details vary by province. Broadly, digital services include, regardless of the device used for downloading, viewing or using, those carried out through the internet or any adaptation or application of protocol, platform or technology used by the Internet i.e. anything that requires minimum human intervention.

Revenue stream in scope

This would include: the supply and hosting of web sites and pages, the supply of digitalized products in general, web services, including the storage of data with remote or online access, memory and online advertising services, software services, the access and/or the download of images, text, information, video, music, games, the availability of the database and any other service automatically generated from a computer, through internet or an electronic network, in response to the introduction of specific data made by the client, the provision of internet services etc.

In scope of tax treaties?


Thresholds / de-minimis

Vary by province.

Deduction or credit for recipient (DST only)



Not applicable.

Revenue or profits based tax


Revenue in scope

Revenues from sales / services to local consumers / users.

Revenues from sales / services to local businesses.

Who do these rules apply to

Non-resident companies with no local PE.

Reporting / Compliance obligations

Varies depending on province.

OECD membership


As at


BDO local resources BDO in Argentina


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