Consumer Tax Transparency Regime Now Regulated

General Resolution 5614/2024, issued by the Argentine Tax Authority, was published in the Official Gazette on December 13, 2024, regulating the  Consumer Tax Transparency Regime created by Title VII of Law 27743.

The Regime enforces the disclosure of Value Added Tax when transactions are carried out with registered VAT taxpayers, as well as when they are carried out with final consumers, exempted taxpayers, and any other kinds of taxpayers. The Regime also enforces the disclosure of “other indirect federal taxes” that impact on the final price of a transaction (e.g., Excise Tax, if applicable).

The Resolution amends different rules for the issuance and registration of invoices, to adapt them to the Regime. It also establishes that the implementation of the Regime will be gradual by segmenting taxpayers, as indicated below:

-    As of 1 January 2025, “large companies”—as defined in article 2 of General Resolution 4357/2018, which are listed on the Electronic credit invoice microsite of the Argentine Tax Authority’s website—must start complying with it (https://servicioscf.afip.gob.ar/facturadecreditoelectronica/).

-    As of 1 April 2025, the remaining taxpayers included in the Regime will have to start complying with it.

Notwithstanding the above, as from 1 January 2025, invoices generated by said taxpayers through the Comprobantes en línea service or through the Facturador Movil application must include the disclosed Value Added Tax.

The complete Resolution can be found here: https://www.boletinoficial.gob.ar/detalleAviso/primera/318151/20241213.