Argentina requires VAT to be shown separately on receipts to final consumers from 1 January 2025

What changed in detail

Ley 27.743 (Medidas Fiscales Paliativas y Relevantes) was promulgated on 5 July 2024 and published in the Boletín Oficial on 8 July 2024. Its Title VII, the Régimen de Transparencia Fiscal al Consumidor (articles 98 to 101), changes what sellers to final consumers must show.

• Article 98 replaces the first paragraph of article 39 of the VAT Act, with effect from 1 January 2025. A registered VAT taxpayer selling taxed goods or services to final consumers must show the VAT on the transaction separately on the invoice or equivalent document. The same criterion applies to sellers whose operations are exempt, including taxpayers registered in the Monotributo simplified regime.
• Article 99 imposes two separate duties. In published prices, sellers to final consumers must show the final price and also the net price without VAT and other national indirect taxes, under the legend “PRECIO SIN IMPUESTOS”. On invoices, tickets and similar fiscal receipts, they must itemise the VAT and the other national indirect taxes. Breaches fall under the penalty in article 40 of Ley 11.683, and the tax authority was told to issue rules so the duties apply from 1 January 2025.
• Article 101 puts Title VII into force on publication.

ARCA implemented the regime through General Resolution 5614/2024.

What it means

This is the statutory basis of Argentina’s consumer tax-transparency rule, and it is still in force. The practical timetable, however, was set by ARCA rather than by the law: under RG 5614/2024 large companies had to itemise from 1 January 2025, while all other VAT-registered taxpayers could start then and had to comply from 1 April 2025.

The two article 99 duties are easy to conflate. The “PRECIO SIN IMPUESTOS” legend belongs on price displays and advertising, not on the receipt; the receipt instead carries the itemised VAT and other national indirect taxes.