Argentina sets a new tourist VAT refund table in ARCA Disposición 10/2026: 13% up to ARS 570,000, 14% above
This page records one dated change. For the rules in Argentina as they stand today, see the Argentina guide →
- Jurisdiction
- Argentina
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- FYI
- Announced
- 5 October 2026
- Effective
- 5 October 2026
- Authority
- Agencia de Recaudación y Control Aduanero (ARCA)
- Systems
- POS, E-commerce
- Verified
- Fetched from official source · high confidence
Retailers in the tax-free shopping scheme, the refund-service contractors and foreign tourists claiming VAT refunds under article 43 of the VAT Law.
No action — monitoring only.
POSE-commerce
ARCA Disposición 10/2026 (SDG Fiscalización, dated 1 October 2026, published in the Boletín Oficial on 5 October 2026) approves a new commission table for VAT refunds to foreign tourists under article 43 of the VAT Law and Decree 1099/1998. For purchases (VAT included) of ARS 70 to ARS 570,000 the tourist refund is 13% of the purchase value (contractor commission 25.10% of the 21% VAT); above ARS 570,001 it is 14% (commission 19.33%). It entered into force on publication, 5 October 2026, and replaces the table approved by Disposición 5/2025 (SDG REC).
What changed in detail
ARCA’s Subdirección General de Fiscalización issued Disposición 10/2026 on 1 October 2026 and it was published in the Boletín Oficial on 5 October 2026. It approves a new table of commissions on VAT refunds made to foreign tourists, under article 43 of the VAT Law and article 6 of Decree 1099/1998.
| Purchase value (VAT included) | Refund on purchase value | Tourist share of the 21% VAT | Contractor commission |
|---|---|---|---|
| ARS 70 to ARS 570,000 | 13% | 74.90% | 25.10% |
| From ARS 570,001 | 14% | 80.67% | 19.33% |
Article 2 provides that the rule enters into force on the day of its publication in the Boletín Oficial, and applies from that date to refunds made by the companies awarded the refund-service contracts. The table replaces the one approved by Disposición 5/2025 (SDG REC) of 3 November 2025.
The rate of VAT itself and invoicing rules are not changed. The measure sets the refund percentage and how the 21% VAT is split between tourist and contractor.
What it means
For tourists the headline effect is modest: refunds are 14% of the purchase value on larger purchases and 13% on smaller ones. The commission split mainly matters to the refund-service contractors.
Retailers participating in tax-free shopping should check that any point-of-sale or refund-voucher software that displays an expected refund percentage uses the new table for purchases refunded from 5 October 2026.
Proof
Esta norma entrará en vigencia el día de su publicación en el Boletín OficialThis rule shall enter into force on the day of its publication in the Official Gazette.
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