Overview
- Resolution 5794/2025 is now in force for electronic transactions from December 1, updating the special VAT regime for sales, rentals and services on digital platforms.
- New habituality criteria trigger taxation at 10 or more monthly operations with at least $750,000, or four or more operations per month over a four‑month period with the same amount; sales of used personal goods are exempt below $1,500,000 with a declaration.
- Users who cross the thresholds are labeled “sujetos no categorizados” from the following month until they register for VAT or the Simplified Regime (Monotributo) or cease habitual activity.
- Platforms must collect CUIT/CUIL/CDI, apply VAT perceptions when charging commissions, and itemize those perceptions on invoices, with perception details shifting from DFE to the ‘Nuestra Parte’ Clave Fiscal service.
- Resolution 5793/2025, published Wednesday, requires importers, exporters and customs auxiliaries to adhere to SICNEA, uses the Domicilio Fiscal Electrónico for an initial notice with a 10‑day window to register, and affirms the legal validity of digital notices with integrity safeguards.