Law No. 21,713, published in the Official Gazette on 24 October 2024, implemented changes regarding Value-Added Tax (VAT) among various measures focusing on tax compliance.

The key changes are as follows:

• The law removes the VAT exemption for imported goods under USD 41;
• For sales up to USD 500 of tangible goods located abroad and purchased remotely by the buyer, who is not a VAT taxpayer,…