Imposta sul fatturato in Argentina: cosa devono sapere i venditori online

For anyone selling online in Argentina, the provincial turnover tax is usually the first tax that shows up on the monthly calendar, and the one that changes most often. Known locally as Ingresos Brutos (IIBB), it is charged by each province on gross revenue, not on profit. A company selling through MercadoLibre to buyers all over the country can owe it in several provinces at the same time.

A new extraordinary levy approved in La Rioja is a good reminder of how fast provincial rules can move, even within a single tax year. This guide explains how the tax works for online sellers, what the La Rioja measure changes, and how to keep the tax under control from the day your company starts invoicing.

What the turnover tax is

Ingresos Brutos is a provincial tax on the gross receipts of a business that carries out regular commercial activity in a province. It sits alongside the national taxes managed by ARCA, such as VAT and corporate income tax, but it is administered by each province (and by the City of Buenos Aires) under its own tax code.

• It is calculated on revenue, so it is due even in a month with losses.
• Rates depend on the province and on the activity, and many provinces apply different rates to retail, services and manufacturing.
• It is paid through monthly advance payments (anticipos) and closed with an annual return.
• Registration usually happens together with the company’s tax registration, before the first invoice is issued.

If you want the bigger picture of how provincial and national taxes fit together, see our overview of Argentina’s tax system.

Selling into several provinces: the Multilateral Agreement

When a company earns revenue in more than one province, the tax is not charged in full by each of them. Instead, the provinces apply the Convenio Multilateral (Multilateral Agreement), which splits the taxable base among the jurisdictions involved so the same revenue is not taxed twice.

For most commercial activities, the split uses coefficients based on the revenue and the expenses attributable to each province. Online sellers tend to fall into this regime quickly, because their buyers are spread across the country even when the business operates from a single address. Returns under the agreement are filed monthly and annually through the SIFERE system.

Withholdings and collections

Provinces collect a large share of Ingresos Brutos in advance, through withholding and collection regimes applied by banks, card processors, payment platforms and marketplaces. For a MercadoLibre seller, this often means amounts withheld from Mercado Pago balances and bank deposits.

These withholdings are credits against the tax you owe, but they only work in your favor if your registration is correct. A seller registered in the wrong regime, or with outdated coefficients, can accumulate credits that are slow to recover and squeeze cash flow month after month.

La Rioja’s new extraordinary contribution

La Rioja approved an extraordinary contribution on top of its turnover tax for the last months of 2026. These are the key points reported so far:

A few details matter for planning. Exempt and non-taxable income counts toward the ARS 2 billion threshold. The contribution also applies to the September advance payment, even though the law was published in October. La Rioja applied a similar levy in 2024 with a much lower threshold of ARS 200 million, and tax specialists have already questioned whether the new contribution is constitutional, since it is separate in nature from the turnover tax itself.

What it means for a foreign-owned online seller

For most small and mid-sized sellers, the La Rioja contribution will not apply directly: ARS 2 billion of income attributed to that single province in one month is a high bar. Larger sellers that allocate a meaningful share of revenue to La Rioja under the Multilateral Agreement should review their September advance payment and the following months now.

The broader lesson is about monitoring. Provincial turnover tax rules, rates and collection regimes change several times a year, and a seller operating in many provinces is exposed to all of them. That is why it pays to treat Ingresos Brutos as a monthly process rather than a once-a-year task.

A practical checklist

1. Register for Ingresos Brutos in the right regime from the start: local if you only sell in one province, Multilateral Agreement if you sell across provinces.
2. Keep a record of where your buyers are and where your expenses are incurred, so your allocation coefficients reflect reality.
3. Reconcile withholdings and collections every month against your returns, and act early if credits start to pile up.
4. Keep electronic invoicing consistent with what you declare: amounts, dates and buyers should match across systems.
5. Review provincial news monthly, or work with an accountant who does it for you.

If you sell on MercadoLibre from abroad, our Servizio per i venditori di MercadoLibre includes the company, the tax registrations and the monthly accounting that keeps Ingresos Brutos in order. You can also compare this route with cross-border programs in our guide to Global Selling versus a local SAS, review what good bookkeeping looks like in accounting for foreign companies, or get a price for your own setup in our quote builder.

Domande frequenti

Do I pay turnover tax if my company has losses?

Yes. Ingresos Brutos is calculated on gross revenue, so it is due even in months when the business does not make a profit. That is why it should be built into your pricing from the start.

Can I recover withholdings that exceed the tax I owe?

Excess withholdings and collections generate a credit in your favor. Depending on the province, you can use it against future payments or request a refund or a reduction in withholding rates, but the process can be slow, so prevention is better than recovery.

This article is for general information only and does not constitute legal or tax advice. Provincial rules change often; confirm your situation with a professional before acting. Official information on the Multilateral Agreement is available from the Comisión Arbitral.