Argentina: The mandatory application of the ” Carta de Porte Electrónica – Derivados Granarios” for certain granary derivatives was differed.

Maria del Carmen
April 24, 2023

On April 11, 2023, the AFIP published in the Official Gazette Resolution No. 5344/2023 through which it defers the mandatory application until June 2, 2023, of the “Electronic Waybill – Granary Derivatives” for granary derivatives, with the exemption of the following products:

BROKEN SUNFLOWER – SPLIT (152); BROKEN CORN – SPLIT (187); SOJA DEACTIVATED (218), SOYBEAN BROKEN – SPLIT (219), TOASTED SOJA (220), SOJILLA (221); BROKEN WHEAT – SPLIT (226) and TRIGUILLO (227).

It should be noted that this document is used to support the transfer and/or delivery of granary derivatives, and that it is mandatory as of March 1 of the current year for the products listed above.

BIBLIOTECA ELECTRÓNICA

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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