The procedures of accreditation, refunding, or transferring VAT related to transactions involving export of any kind of services has been simplified with effect from 1 July 2019. The simplifications fall under the general tax refund system provided by Title I of the General Resolution (AFIP) No. 2000.
As part of the simplification, applications for accreditation, as well as refunds and transfers of VAT will not be subject to prior inspection. At the time of accreditation, refunding or transferring of VAT, the taxpayer must correct all debts linked to the entry of the export right.
Starting on 22 April 2019, the VAT collection system for final imports of personal property now falls under the Customs Administration. This change was made in General Resolution (AFIP) No. 2937/2010.
Regardless of whether the person importing the personal property is a registered VAT payer, the assessment due on final importation of personal property is a fixed as follows:
Guillermo Jaime Poch
Alberto Fabián Mastandrea