In this article we will tell you what they are legal requirements for selling online in Argentina. In order for your online business to be in order, you must meet 2 essential requirements.
1) Registration in the AFIP
The first step is to register in Federal Administration of Public Revenue (AFIP).
There are two ways to do this:
As a monotributist
It is a statutory number within the simplified scheme that combines VAT and profit taxes into a fixed monthly fee, in addition to pension contributions and social work.
Only those people who:
- In the most recent past year, you earned less than or equal gross income $4,662,015.87 for product saleseither $3,276,011.15 for providing services.
- The maximum unit sale price of the products does not exceed that $49,646.21.
- develop up to 3 activities at the same timeor own Up to 3 farming units.
- have not done Imports of products and/or services for marketing during the last 12 months.
The amount of the monthly monotax fee depends on factors such as annual business income, electricity consumption and the area affected by the activity. To find out which category suits you, you can check Simplified monotax regime.
If you want register as a monotributistawe share the step-by-step detailing of the AFIP.
Additional fact: In this article, we only analyze national taxes. Remember that gross income is a tax that is determined and collected by the provinces. There are jurisdictions that have a provincial monotax for which it will be necessary to adapt to what is determined by each of them.
As the registered controller
For those who exceed the categories established for monotributistas, there is another legal figure called Registered Responsible.
This figure, unlike the mono tax, applies to both natural and legal persons who have to pay the following taxes:
- VAT (with your monthly submission of the affidavit).
- income tax (with your annual submission of the affidavit).
- National regulation for self-employed (with their monthly contribution to the Argentine Social Security System – SIPA – according to the activities they carry out).
To register as a registered controller, you can read the following steps in the General regime presented by the AFIP.
2) Demonstration of Form 960/D
This is an interactive form consisting of a QR code (see image below) that allows it know the tax data of a company. According to the law, it must be placed in a visible place on the main page of the online store. Look at the following example:
We hope this content will help you get your e-commerce in order. And if you are still not selling online and looking for a complete and secure platform, how about a 30-day free trial of Tiendanube? Join e-commerce too!
This contribution does not constitute advice or a recommendation to adopt any particular tax criterion, which should be consulted with tax advisors to the extent necessary with regard to all tax consequences. A tour Cloud App StoreFor example, see accounting integrations like potashas well as several apps to help you manage your business.