{
  "id": "argentine-timeline",
  "title": "Argentine regulatory timeline",
  "chartNumber": null,
  "report": {
    "title": "Smuggling: The Role of the State and E-commerce Platforms",
    "publisher": "Insight LAC",
    "authors": [
      "Ana Basco",
      "Paula Garnero",
      "Lautaro Ramirez"
    ],
    "url": "https://estudios.insightlac.com"
  },
  "sources": [
    {
      "organization": "Insight LAC, elaboración propia (Tabla 3)",
      "publication": "Contrabando: el rol del Estado y de las plataformas de e-commerce",
      "year": 2026
    }
  ],
  "provenance": "verified",
  "note": null,
  "url": "https://estudios.insightlac.com/ecommerce/en/#normativa-argentina",
  "attribution": "Source: Insight LAC, “Smuggling: The Role of the State and E-commerce Platforms”",
  "columns": [
    "Year",
    "Rule",
    "Agency",
    "Area",
    "Mechanism",
    "Who is obliged and what they must do",
    "Status",
    "In force since",
    "Relationships",
    "Official Gazette"
  ],
  "rows": [
    [
      "1998",
      "RG 140/1998",
      "AFIP",
      "Payments",
      "withholding",
      "Card payment processors. VAT withholding on settlements made to merchants for credit, debit or purchase card collections.",
      "Repealed",
      "2024-09",
      "Repealed by RG 5554/2024",
      ""
    ],
    [
      "2014",
      "RG 3685/2014",
      "AFIP",
      "Tax",
      "information",
      "VAT-registered taxpayers. Monthly reporting of purchases and sales. Title I was rendered ineffective for taxpayers included in the Digital VAT Ledger, according to the applicable schedule.",
      "In force, amended",
      "",
      "",
      ""
    ],
    [
      "2017",
      "RG 4011-E/2017",
      "AFIP",
      "Payments",
      "withholding",
      "Card payment processors. Income tax withholding on settlements made to merchants for credit, debit or purchase card collections.",
      "Repealed",
      "2024-09",
      "Repealed by RG 5554/2024",
      ""
    ],
    [
      "2018",
      "RG 4240/2018",
      "AFIP",
      "Tax",
      "collection",
      "Payment intermediaries abroad. VAT collection on digital services provided by foreign suppliers to users in Argentina.",
      "In force",
      "",
      "",
      ""
    ],
    [
      "2019",
      "RG 4614/2019 — Título I",
      "AFIP",
      "Payments",
      "information",
      "Payment aggregators and facilitators. Monthly report to ARCA: CUIT, line of business, CBU/CVU, total amount of transactions and fees for each affiliated seller.",
      "In force",
      "",
      "",
      ""
    ],
    [
      "2019",
      "RG 4614/2019 — Título II",
      "AFIP",
      "Payments",
      "information",
      "Operators of virtual accounts and wallets (PSPs). Monthly report to ARCA: list of accounts, inflows, outflows and balances of users above the thresholds in force.",
      "In force, amended",
      "",
      "Amended by RG 5804/2025",
      ""
    ],
    [
      "2019",
      "RG 4622/2019",
      "AFIP",
      "Payments",
      "withholding",
      "Operators of electronic payment and collection services. VAT and income tax withholding on settlements made to sellers on digital platforms.",
      "Repealed",
      "2024-09",
      "Repealed by RG 5554/2024",
      ""
    ],
    [
      "2023",
      "Comunicación A 7769/2023",
      "BCRA",
      "Infrastructure",
      "interoperability",
      "Acquirers, aggregators and digital wallets. Every QR code that accepts credit cards must accept payment from any registered interoperable digital wallet, regardless of its brand.",
      "In force",
      "2024-02",
      "",
      ""
    ],
    [
      "2023",
      "RG 5319/2023",
      "AFIP",
      "Tax",
      "collection",
      "Owners and operators of digital platforms (marketplaces). VAT collection at differential rates (1%–8%) depending on the seller's tax status; lookup in the ARCA register valid for 30 calendar days.",
      "In force, amended",
      "",
      "Amended by RG 5794/2025",
      "https://www.boletinoficial.gob.ar/detalleAviso/primera/280060/20230123"
    ],
    [
      "2024",
      "RG 5554/2024",
      "ARCA (formerly AFIP)",
      "Payments",
      "repeal",
      "Repeals RG 140/1998, 4011/2017 and 4622/2019. Eliminates the VAT and income tax withholding regimes on electronic collections as of September 1, 2024.",
      "In force",
      "2024-09",
      "Repeals RG 140/1998 / Repeals RG 4011-E/2017 / Repeals RG 4622/2019",
      ""
    ],
    [
      "2025",
      "RG 5794/2025",
      "ARCA (formerly AFIP)",
      "Tax",
      "collection",
      "Owners and operators of digital platforms (marketplaces). Updates the habitualness thresholds for uncategorized taxpayers: 10 or more monthly transactions for an amount of $750,000 or more, or 4 or more monthly transactions in each month of a four-month period with a cumulative amount ≥ $750,000.",
      "In force",
      "2025-12",
      "Amends RG 5319/2023",
      ""
    ],
    [
      "2025",
      "RG 5804/2025",
      "ARCA (formerly AFIP)",
      "Payments",
      "information",
      "Operators of virtual accounts, wallets and PSPs that offer payment accounts. Expands and breaks down the information required under Title II of RG 4614; expressly includes PSPs with payment accounts.",
      "In force",
      "2026-05",
      "Amends RG 4614/2019 — Título II",
      ""
    ]
  ]
}