The suspension of the income tax and VAT exclusion certificates on imports has been lifted.
Compartir:
The Government of Javier Milei took a measure this Friday that will continue facilitating and reducing the cost of imports, with the purpose of increasing the availability of products in the domestic market and promoting competition, which could contribute to the reduction of prices of locally produced goods.
In detail, the Customs Revenue and Control Agency (ARCA) decided to lift the suspension of the exclusion certificates for income tax and value-added tax on import operations.
The provision, implemented through General Resolution 5.655/2025, "will generate a positive financial effect for the economy, as it will mean a reduction in the tax burden for those who import inputs and products," the agency reported in a statement.
Luis "Toto" Caputo, ministro de Economía.
The importance of the measure
Generally, when a company imports merchandise, a 6% perception is applied as income tax, in addition to the 21% VAT and an additional 20% perception, known as the "double VAT charge," a situation that importers have been questioning for some time.
Until March 2023, when companies accumulated credit balances in Income and VAT, they could manage a certificate issued by the then AFIP that allowed them to avoid these withholdings and perceptions. After the suspension of this benefit by the Kirchnerist Government of Alberto Fernández, importers, even with credit balances, had to continue facing these payments.
Thus, starting this Friday, those with a credit balance and who process the corresponding document will stop paying these withholdings and perceptions. Obtaining these certificates is a simple procedure: the VAT one is managed almost automatically in a matter of minutes, while the Income one may take a few days.
The Minister of Economy, Luis "Toto" Caputo, spoke about the measure on his X account and emphasized that "the regulation will have a positive impact on the economy, as it will allow reducing the Argentine cost."
Javier Milei, presidente de Argentina.
The measure, published in the Official Gazette, is the result of coordinated work with the Secretariat of Industry and Commerce of the Ministry of Economy, as part of Milei's Government plan to simplify taxpayers' administrative procedures, according to ARCA.
Regarding the tax perceptions applied to imports, the revenue agency detailed that these schemes were implemented between 2007 and 2010 and apply to definitive import operations of goods, including those carried out from third countries to the free zone, as well as from the latter to the general or special customs territory, except in cases where there are exceptions.
These regulations established a 20% perception as VAT and 6% for Income, although they also contemplated the possibility of accessing exclusion certificates in specific situations.
The exclusion certificate, issued by ARCA, allows a taxpayer to be exempt from certain tax withholdings or perceptions. In this context, it avoids the advance payment of VAT and Income on imports when the company demonstrates that such advances would generate a credit balance that could not be compensated in the short term.
