General Resolution AFIP 4400/2019 was published in the Official Gazette on January 23, which completes the regulation of Export Rights on export of services, by determining the forms, terms and conditions for the submission of the affidavit required by Decree 1201/2018.
The RG includes details about the application of the limit of $ 4 per dollar exported. At the exchange rate of the date, the limit does apply, and the Export Right represents approximately 10.6% of the invoiced amount. In case the Peso devalues, the Export Right will decrease percentage.
The presentation of the affidavit must be done through the “Tax Accounts System” through the AFIP website, it must be registered on the last day of each calendar month, and be presented between business days 10 and 15 of the month immediately following the month in which the export of services is invoiced. In turn, the payment must be made within 15 business days of the month immediately following that of billing through the Electronic Wallet AFIP. The exporters that exported services for less than USD $ 2M during the year 2018 benefited by the waiting period can consult and confirm said benefit through the AFIP’s Registration System.
The AFIP enabled the microsite “Right of Exportation of services” in which news on this matter will be published, we highly recommend to follow periodically given the novelty of the subject and the possibilities of changes and adjustments in the regime.
In conclusion, the new tax is fully operational and the first payments must be made in the month of February. We strongly recommend reviewing the GR and confirm the access to the services of the AFIP and its necessary options for the presentation and payment of the DDJJ.
You can access the RG 4400/2019 through this link:
http://servicios.infoleg.gob.ar/infolegInternet/anexos/315000-319999/319132/norma.htm