Tax Terms Argentina

Aduana Argentina: Customs Authority

AFIP: Argentinian authority for the issueing of electronic invoice numbers

ANSeS: Social insurance authority

CAE (Código de autorización electrónico): electronic authorization codes which legally validate the invoice. The codes need to be generated before delivering the goods and must accompany the delivery.

CFD (Comprobante Fiscal Digital): document types (export invoices, debit and credit memos etc.) that have to be summarized and integrated with the AFIP in real time.

Clave Fiscal: tax code which enables the processing of tax documents. It grants the confidentiality of the information being send. In order to receive the tax code a company needs to prove that its transactions of data processing are safe. Depending on the method used there are different safety levels which determine the type of tax code.

Comprobantes en línea: Service provider who carries out the e-Invoicing process for a business as well as submits all required documents to the AFIP.

CUIT Nummer: Business tax ID

CUIL Nummer: Individual tax payer ID

Impuesto a las Ganancias: Profit tax/withholding tax

Impuesto a la Ganancia Mínima Presunta: Profit tax/withholding tax

Impuesto sobre los Ingresos Brutos: Municipal tax/ withholding tax

Impuesto de Sellos: Stamp tax

IVA Umsatzsteuer: VAT, standard rate 21%, increased rates of 27% on oil, gas and water, reduced rates of 10,5%