New VAT collection Regime on the sale of food and other products for human consumption.

Andres Landerretche
February 27, 2023

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.

Biblioteca Electrónica

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Andres Landerretche

Andrés es el Director de Análisis y Diseño Regulatorio en América Latina. Es licenciado en Derecho por la Universidad de Chile y tiene un LLM en Derecho Internacional por el Kings College de Londres. Andrés tiene más de 20 años de experiencia internacional trabajando en el servicio diplomático chileno, con destinos en Sudáfrica y en las Naciones Unidas en Nueva York. Tiene una importante experiencia en asuntos corporativos, cumplimiento, comunicaciones y relaciones comunitarias en Chile, Brasil, Colombia, Perú, Sudáfrica y Australia.
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