For tax reasons, more and more sellers choose not to close deals with buyers from certain jurisdictions. the keys
Mercado Libre is the undisputed leader For sale online in Argentina. but for the sum of Costs and taxes withheld from AFIP and provincial prosecutorsSelling on this marketplace is getting more and more expensive.
,Mercado Libre is the tax withholding agent in various regimes“, refers to iProUP tax consultant Romina Batista, who says that payments on account “are of all kinds, but taxpayers suffer the most VAT, earnings and gross income,
In what sense, there is Provinces that are “banned” on the platform and also dodged by sellers banking markets.
Mercado Libre: which are the “forbidden” provinces
who often use free market or some banking marketplaces, including businesses that sell through the platform, may have seen messages that alert “We do not sell to the provinces of Tucumán, Michines and Tierra del Fuego, Any purchases from these provinces will be cancelled.”
“When a person sells goods with a final destination to another province, they must pay the gross proceeds to that province. In the case of charging with a collection processor, such as Mercado Pago, which is a collection agent and will withhold in accordance with current regulations“, Signal of iProUP Marcos Zocaro, Accountant specializing in digital payments and cryptocurrencies.
experts say there are systems that “reconcile” gross income nationwidesuch as SIRTAC for cards or SIRCREB for bank accounts, but Not all courts follow, For example: Tucuman and Michines.
,If a person sells to a person from another district, they need to register with the IIBB of that province, In some, the tax that is paid is more burdensome than in others and arises when Balance in favor due to bank holdFor example, from very difficult to recoverZakuro adds.
On his part, Sebastian M. Dominguez of SDC Asesores Tributarios confirmed iProUP that face getting discharged in Tucumán and Michenes the following scenarios,
- “The Suppliers understand you IIBB even if it is not sold in that jurisdiction and relinquishes the balance in his favour.”
- “When the buyer pays, you withhold gross income from sales,
- “Misiones also incorporates it into the banking register, SIRCREB, and begins collect on actions that have nothing to do with those jurisdictions,
- “Therefore, Plagued by liens, garnishments and bank collections which probably produces a balance in favor of very difficult to recover,
“Further, depending on the billing volume, you may be required to register as an agent concept and perceptionso a additional operating load, so they like don’t work with those jurisdictions“, completes Dominguez.
It leads to ridiculous situations to leave it.”ecommerce web“: indicate that Will pick up orders from a post office or address outside your province, A kind of “tiendamia” but within the national territory.
Mercado Libre: what restrictions apply to sales
,Mercado Libre withholds national and provincial taxes that may be charged as Payment to the account as long as the subject is registered in the jurisdiction concerned or in multilateral agreements in terms of gross income, VAT and profits”, points out Batista, who specifies:
1. VAT and Earnings
Registered managers will be accessed through these blocks and will apply to all charges Based on the means of payment. Monotributists, microenterprises, and potential microenterprises are excludedAlthough there are exceptions in the case of VAT with monotributo.
2. Gross Income
gross income tax withholding Total Varies by jurisdiction in which it is sold and the amount recovered. percentage ranges from 0.1% and reaches 7%,
“They apply to costs for the services provided by Mercado Libre and can be avoided or minimized by keeping correct registrations and tax submissions up to date,” admits Batista.
Mercado Libre: What’s stopping card payments
,In jurisdictions that follow SIRTAC (Integrated Credit Card Retention System), Withholding is calculated by the pattern published monthly by the tax authorities.And if applicable, the rates indicated on the charges apply,” Batista says, and continues:
- Remaining jurisdictions not governed by the census and their withholding is calculated as per the tax status Before various provincial prosecutors.
- For example, in CABA, If AGIP’s were not registered in IIBB and in a month they become 25 or more sales that exceed $12,500 must be blocked 2% on each charge
- If registration was not done in the jurisdiction in which the transaction took place but in the other, SIRTAC will apply 1.5% withholding,
- In case not enrolled in gross income and if the sale is made in a SIRTAC compliant jurisdiction, 3% will be withheld
- In online sales, when the moratorium is imposed it will be enforced Habitually: minimized 10 operation for minimum $50,000 a month
- if they are done in Corrientes, La Pampa, Santa Fe or Tucumán and is not enrolled in the subject gross receipts, a withholding will apply. The rate will depend on the jurisdiction in which it is being sold, the amount of collection and the amount invoiced.
VAT on online sales: how is it applied
“Transactions through digital platforms that receive a commission for the sale of new or used goods and for the places and provision of works and services carried out through them, is covered by a special regime for collecting VAT” warns Batista, who details:
- ,The divisible for the calculation of assumption ranges from 1% to 8%according to the VAT tax status of the subject and after verifying that it complies with the necessary formalities”
- “The amount to be received will be determined by applying this rate to the total cost of the operation”
- ,This measure applies to platforms that receive commission, remuneration or fee for mediating the actions involved. List of bound subjects was published in which we find Mercado Libre, Orders Now, Cabify, Despegar and Almundoamong others”
Monotributistas: when do they pay VAT in Mercado Libre
“Although the monotributist is exempt from paying VAT presumptions, Billing max and unit price are established, If they exceed these parameters, special assumptions apply. of VAT On the sale of new and used products in the Mercado Libre”, recalls Batista, who specified:
- the assumption will be 7%
- If an item is sold that exceeds the maximum unit price established by AFIP for monotributes, which is $85,627
- if he The total accumulated amount of operations determines the exclusion of the rule (exceeding $8,040,721 for the sale of personal property and $5,650,236 for services)
In the event that the monotributista is later registered in the general regime, it may be received by the Mercado Libre in the form of VAT paid.