Cerrito 1026 Piso 2 (C1010AAV)
Ciudad de Buenos Aires, Argentina
Tel: +54 11 5217 1010
Mail: [email protected]
SERVICES

VAT Export Recovery Regime

The VAT Act sets forth a mechanism for the recovery of VAT related to export costs. Such recovery can be instrumented via set-off against other taxes, transference to third parties, or reimbursement.

Through our vast experience, we have perfected the utilization of the “Export VAT Recovery Regime”, achieving greatest efficiency in the relevant administrative proceedings, which in turn results in a substantial improvement of both financial and economic costs.

Exporting Sectors

Our firm has broad experience with Argentina’s main exporting sectors, both in the areas of production and trade:

Grain, oilseed crops and its byproducts (both commodities and specialties)
Beef, pork and horsemeat
Agroindustry (frozen pre-fried potato products, among others)
Dairy industry
Chemical industry
Iron and steel, and metal mechanic industries and shipyards, among others
Honey
Meats of poultry origin
Petroleum and Gas
Foreign carriers and related services (shipping agency, port services, etc.)
Service Exports
Fishing Industry
Pears and apples
Citrus
Leather and wool
Our comprehensive approach allows us to provide insight into the whole process
  • Feasibility study of the relevant application before filing it with the Tax Authority.
  • Assessment of VAT credit balance.
  • Design of tailored cost systems.
  • Drafting of the administrative petition to be filed with the Tax Authority.
  • Follow-up of the administrative proceeding for the obtention of the benefit.
  • Support in case of inspections from regulatory agencies and fulfilment of regulatory requirements.
  • Financial optimization of the Export VAT Regime: reimbursement, set-off against other taxes, social security contributions and VAT withholdings, and financial assignment of the credit balance to credit institutions (banks or financial institutions).
  • Document processing for reliquidation of interest.
  • Many financial institutions have retained our services for the purpose of assessing the credit risk implied in the assignment of this type of credit balance, and we have delivered our expert opinion regarding many export companies.