VAT collection limits have changed

Sellers on digital platforms will struggle to collect VAT as well as commission, with these new normalization levels.

03/12/2025 – 06:40 am

The Customs Collection and Control Agency (ARCA) has amended the law Amounts and conditions Regularity of Mercado Libre and other digital platforms in receiving taxes For people not registered for VAT or Monotributo, raising levels and adding operational issues.

What are the limits of perception?

VAT collection applies to “unclassified subjects” when they comply with The usual terms, which have been updated.

$750,000 serves as a monetary minimum or threshold for determining habituation. If the amount of sales accumulated on the platform is equal to or greater than this number, the condition is activated.

Normality is determined if either of these two conditions are met (monetary and operational criteria must be met simultaneously):

Monthly standard: Equal to or greater than 10 transactions per calendar month and the cumulative amount per month is equal to or greater than $750,000.

Quarterly standardsFor: 4 or more transactions in each month of the quarter and an accumulated amount in the quarter equal to or greater than $750,000.

So that it is not considered a usual topic (and avoids perception), the seller must Stay less than 10 operations per month Not to exceed the cash limit of $750,000.

What happens with selling used goods

The system applies to the sale of non-registrable movable items, both new and used. Used goods covered are all non-registerable personal items, such as clothing, electronics, collectibles, etc.

The concept does not apply if the item is being sold used Exempt or not covered by the value added tax law.

The seller must express this circumstance to the platform through an affidavit, which has limitations: once used, the seller will not be able to call it up again to sell used goods within two calendar years.

he The seller is obliged to inform To the collection agent (platform) the reason for the exemption applied to the transaction, indicating the regulations supporting it, within 10 calendar days of arranging the sale.

What are the terms of the order?

The system applies to persons who have not proven their tax status and who carry out operations on a regular, frequent or repetitive basis while adhering to the limits and limitations mentioned above.. This is the condition for the start of the “Unclassified” category.

“Unclassified subject” status (and thus system application) It will remain until verification:

for him registration In Monotributo or as a VAT registered responsible party.

he Termination under normal circumstancesD (less than transaction limits and amount).

What operational aspects are being considered?

Collection must be made when the sale is settled and the amount is transferred to the seller.

Subject experiencing perception You will receive a message to your tax email addressdetailing the reason that led to the application of the rate in that monthly period.

In addition, you can find out the reason and the applicable price through Service with a tax code called “Our Part” On the ARCA website.

These changes facilitate sales on digital platforms and marketplaces, by lifting the usual limits for sellers.