Argentina Allows Exclusion from VAT Withholding, Collection, and/or Payment on Account Regimes for Qualifying Microenterprises

Argentina has published General Resolution 5390/2023, which allows qualifying microenterprises to request a certificate of exclusion from the withholding, collection, and/or payment on account regimes for VAT. To qualify, the microenterprise must not have any outstanding tax or social security contributions debts and must be classified as category A (very low risk) according to the risk profile system (SIPER). General Resolution 5390/2023 entered into force on 21 July 2023.