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Argentina establishes temporary duties on export of services

On 2 January 2019, the Argentine Executive Power issued Decree No. 1201/2018, establishing a duty on exports of services until 31 December 2020.


On 4 September 2018, export duties were introduced on the exports of goods until 31 December 2020; since then, further regulations establishing export duties on exports of services have been awaited.

As reported in EY Global Tax Alert, Argentina enacts several laws with tax provisions, dated 13 December 2018, Law 27,467, published in the Official Gazette on 4 December 2018, amended the Argentine Customs Code to include the export of services within the scope of exports in the Customs Code, thus allowing the application of export duties to them. In turn, the law allowed the Executive Power to impose duties on those exports until 31 December 2020.

According to the Treasury Secretary during a press conference and the “whereas” section of the Decree, the Government introduced these new duties on exports as a temporary measure, considering the need for greater tax collection and the significant increase in the exchange rate of the US dollar vis-à-vis the Argentine peso during 2018.

Decree No. 1201/2018

The Decree establishes an export duty on exports of services at a rate of 12% with a maximum limit of Argentine pesos (ARS) 4 per each US dollar (US$) of the amount arising from the invoice or equivalent document. Considering an exchange rate of approximately ARS 40 per US$, this limit would currently represent approximately 10% of the value of the service export. For future increases of the foreign exchange rate, the burden of the export duties will decrease in terms of effective percentage.

The Decree defines exports of services as services carried out in Argentina whose effective use is carried out abroad.

The duty applies to exported services rendered and invoiced since 1 January 2019, including services originated in contracts or transactions initiated before that date, but rendered since that date.

Taxpayers must file a return (not yet released) and pay the export duties on services within 15 business days of the month following the month in which the exported services are invoiced. Those companies that exported services for less than US$2 million in the previous calendar year, however, will have an additional 45 days to pay the duties, counted from the due date of the return (i.e., the 15th business day).

Micro and small enterprises, as defined in Law No. 24,467, that export services will pay duties on the export of services that exceeds US$600,000 in a calendar year.

The Decree establishes that the Federal tax authorities will issue the interpretative and complementary rules to enforce these duties and will indicate in those rules which body will be in charge of collecting the duty.

EYG no. 012729-18Gbl

Download this Tax Alert as a PDF file.

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