Argentina’s Federal Administration of Public Revenue has provided the latest updated list of digital services providers subject to withholding VAT. The obligation for payment providers to withhold VAT on payments by consumers to non-resident services providers was introduced in 2018.
Services defined within the tax net are:
- Streaming or download music, video or games
- Web services
- Online advertising
- SaaS (Software as a Service)
- Data storage
Source Credit – Avalara