On 6 October 2026, Argentina’s Federal Administration of Public Revenues (ARCA) published Resolution General 5587/2026, establishing a revised commission structure for the Value Added Tax (VAT) refund program applicable to non-resident tourists. The measure updates the fee schedule paid to intermediaries — primarily retailers and authorized refund operators — who process VAT reimbursements on eligible goods and services purchased by foreign visitors. The resolution replaces the prior framework set in 2023 and aligns commission rates with current inflation dynamics and operational costs. Effective immediately, the new table introduces tiered percentages based on transaction volume and product category, aiming to incentivize broader merchant participation while safeguarding fiscal revenue. Tax advisors should note that the resolution also clarifies documentation requirements for refund claims, including mandatory electronic invoicing (Comprobante Electrónico) and real-time reporting to ARCA’s tourism portal.
Key Takeaways
- Revised Commission Tiers: Intermediaries now receive commissions ranging from 12% to 18% of the refunded VAT amount, scaled by monthly processed volume, replacing the previous flat 15% rate.
- Expanded Eligible Categories: The updated regulation adds locally produced software services and designer handicrafts to the refundable goods list, broadening the program’s tourism appeal.
- Compliance Deadline: Operators must migrate to the new digital certification module by 31 January 2027; legacy paper-based workflows will be deactivated thereafter.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement