Expense rules in Argentina.
All AFIP rules: 21% IVA, viáticos, mileage allowance and VAT recovery rules in Argentina.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 21% | Not deductible | Gastos de representación |
| Travel meals | 21% | 100% reclaimable | Viáticos cap |
| Accommodation | 21% | 100% reclaimable | Factura A required |
| Fuel | 21% | 100% reclaimable | Business use |
| Train / flight | 10,5% | 100% reclaimable | Public transport |
| Taxi / Cabify | 21% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Not deductible | Atenciones |
| Parking / toll | 21% | 100% reclaimable | Factura A |
Factura A
Factura A required for ITC.
Viáticos
Company policy + inflation.
Retention
AFIP records: 5 years + 1 month.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | ARS 100/km | By company | Standard practice |
| Motorcycle | ARS 50/km | By company | Reduced rate |
MNC practice
Private sector standard (inflation-adjusted).
Records
Date, destination, km.
Inflation
Caps reviewed regularly.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Buenos Aires | ARS 25,000 | ARS 100,000 | ARS 125,000 |
| Córdoba / Rosario | ARS 20,000 | ARS 80,000 | ARS 100,000 |
| Senior executive | ARS 50,000 | ARS 200,000 | ARS 250,000 |
| Foreign — São Paulo | USD 60 | USD 200 | USD 260 |
| Foreign — New York | USD 100 | USD 350 | USD 450 |
MNC practice
Standard executive per diem (inflation).
Factura A
For every ITC expense.
Inflation
Caps in USD for stability.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Argentina → EU | No reciprocity | — | No agreement |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | No reciprocity | — | No agreement |
| USA | No recovery | — | Sales tax not recoverable |
| AR IVA for foreign | None | — | No mechanism |
No refund
No general recovery procedure.
Outbound
AR company can recover EU VAT.
Inflation
Complex tax system, capital controls.
Industrialize your Argentina expenses with Illizeo.
IVA 21%/10.5%/27%, Factura A OCR, MNC viáticos, multi-currency ARS↔USD↔EUR↔CHF: all the AFIP rules above are natively integrated into Illizeo.
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