Although a resolution made by the Buenos Aires Province (Argentina) Collection Agency established that a new tax should be applied for digital services provided abroad from December 1st, its implementation was postponed for next year, for technical reasons.
In Argentina, there are some provinces that are already applying taxes on foreign digital platforms. The measure began to take place in Cordoba, and then Salta, Tucuman, San Juan, Mendoza, Jujuy and La Pampa have also joined.
From 2020 on, (an exact date has not been set yet), the measure will also be implemented in Buenos Aires and Rio Negro. The tax is added to the 21% VAT imposed on the sale of digital content from international platforms in the country.