Argentina has published General Resolution 4622/2019 of 29 October 2019, which established a new withholding regime for value added tax and income tax for intermediaries that administer electronic payment services and/or collections on behalf of third parties, including through the use of mobile devices and/or any other electronic means. The withholding applies in respect of merchants and service providers that are VAT taxable persons (registered) and those that do not prove their VAT status as registered or exempt from VAT. Micro enterprises, however, are excluded from withholding.

For those that are registered for VAT, the VAT withholding rate is 0.5%, 1.0%, or 3.0%, depending on the method of payment and supplier activity. For those that do not prove their VAT status, the VAT withholding rate is 10.5%. Further, an income tax withholding applies at rates of 0.5% or 1.0%, depending on the method of payment, and a 2.0% rate applies for those that do not prove their VAT status. Tax withheld under the new regime is considered an advance payment and may be offset against a taxpayer's final tax liability.

The General Resolution is effective from 19 November 2019.