The AFIP published the Resolution No. 5329/2023 on February 13, 2023, which among other topics set a new VAT collection regime on the sale of food products for human consumption, beverages, personal hygiene and cleaning articles.
The amount of the charge will be determined by applying, on the net price of the operation resulting from the invoice or equivalent document, the rate of 3%.
This percentage will be 1.50%, in the case of operations that are taxed with the rate equivalent to 50% of that established in the first paragraph of article 28 of the tax law.
This resolution set that the only valid document to prove payment will be the invoice or equivalent document (issued in accordance with the current billing regulations) in which the amount received will be recorded, in a discriminated manner and with express mention of this regime.
The collection regime will be applicable for taxable events that are perfected as of April 1, 2023, inclusive.