Argentina VAT codes and rates
Argentina charges VAT at 21%, with other rates of 27% and 10.5%. When you create a company in Argentina, Nefin sets up 5 sales and 8 purchase codes, each tied to a box of the F.2051 IVA Simple. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Libro IVA Ventas and the Libro IVA Compras, ready to file every month.
VAT codes from the F.2051 IVA Simple
Each code is the box or line it fills on the F.2051 IVA Simple, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| DF-21 | Operaciones gravadas al 21% (débito fiscal)Default | 21% |
| DF-10.5 | Operaciones gravadas al 10,5% (débito fiscal) | 10.5% |
| DF-27 | Operaciones gravadas al 27% (débito fiscal) | 27% |
| DF-EXENTAS | Operaciones exentas o no gravadas | 0% |
| DF-EXPORT | Exportaciones | 0% |
| Code | What it covers | Rate |
|---|---|---|
| CF-21 | Compras de bienes y servicios al 21% (crédito fiscal)Default | 21% |
| CF-10.5 | Compras de bienes y servicios al 10,5% (crédito fiscal) | 10.5% |
| CF-27 | Compras de bienes y servicios al 27% (crédito fiscal) | 27% |
| CF-BU-21 | Inversiones en bienes de uso al 21% (crédito fiscal) | 21% |
| CF-BU-10.5 | Inversiones en bienes de uso al 10,5% (crédito fiscal) | 10.5% |
| CF-IMP-21 | Importaciones definitivas de bienes al 21% (crédito fiscal) | 21% |
| CF-SERV-EXT-21 | Prestaciones de servicios del exterior al 21% (IVA a ingresar por el prestatario) | 0% |
| CF-EXENTAS | Compras exentas, no gravadas o sin crédito fiscal | 0% |
Argentina VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Libro IVA Ventas
Operaciones gravadas
- [DF-21]Neto gravado 21%
- [DF-10.5]Neto gravado 10,5%
- [DF-27]Neto gravado 27%
Operaciones no gravadas
- [DF-EXENTAS]Exentas o no gravadas
- [DF-EXPORT]Exportaciones
Totals Nefin calculates
- [NETO-GRAVADO] Total neto gravadoSum of the net amounts in [DF-21] + [DF-10.5] + [DF-27]
- [IVA-21] IVA 21%Sum of the tax charged in [DF-21]
- [IVA-10.5] IVA 10,5%Sum of the tax charged in [DF-10.5]
- [IVA-27] IVA 27%Sum of the tax charged in [DF-27]
- [DEBITO-FISCAL] Total débito fiscalTotal of [IVA-21] + [IVA-10.5] + [IVA-27]
Purchase book
Libro IVA Compras
Compras de bienes y servicios
- [CF-21]Neto gravado 21%
- [CF-10.5]Neto gravado 10,5%
- [CF-27]Neto gravado 27%
Inversiones en bienes de uso
- [CF-BU-21]Neto gravado 21%
- [CF-BU-10.5]Neto gravado 10,5%
Importaciones
- [CF-IMP-21]Importaciones definitivas de bienes 21%
- [CF-SERV-EXT-21]Prestaciones de servicios del exterior 21%
Sin crédito fiscal
- [CF-EXENTAS]Exentas, no gravadas o sin crédito
Totals Nefin calculates
- [CF-IVA-21] IVA 21%Sum of the tax charged in [CF-21] + [CF-BU-21] + [CF-IMP-21]
- [CF-IVA-10.5] IVA 10,5%Sum of the tax charged in [CF-10.5] + [CF-BU-10.5]
- [CF-IVA-27] IVA 27%Sum of the tax charged in [CF-27]
- [CF-IVA-SERV-EXT] IVA prestaciones del exterior 21% (ingresado por el prestatario)Net amount × 21%, from [CF-SERV-EXT-21]
- [CREDITO-FISCAL] Total crédito fiscalTotal of [CF-IVA-21] + [CF-IVA-10.5] + [CF-IVA-27] + [CF-IVA-SERV-EXT]
Source
These codes are a starting point: the rates are right, but the box references come from secondary sources (RG ARCA 5705/2025 and 5707/2025 text (argentina.gob.ar, consejosalta.org.ar copy) for the form; concept codes and rates from secondary sources; no numbered boxes found). Check them against your F.2051 IVA Simple before you file, and edit them in Settings, VAT rates.
Frequently asked questions
What is the VAT rate in Argentina?
The standard rate is 21%. Other rates in use: 27% and 10.5%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Argentina?
5 sales codes and 8 purchase codes, each named after the F.2051 IVA Simple box it fills, for example DF-21 (Operaciones gravadas al 21% (débito fiscal), 21%), DF-10.5 (Operaciones gravadas al 10,5% (débito fiscal), 10.5%) and DF-27 (Operaciones gravadas al 27% (débito fiscal), 27%).
How often is the F.2051 IVA Simple filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Argentina. Your tax authority may assign you a different one.
Are these Argentina VAT codes official?
They are a starting point. The rates are current, but the box references could not be checked against the authority's own form, so check them against your F.2051 IVA Simple before you file.
Does Nefin produce the Argentina VAT books?
Yes. The Libro IVA Ventas lists every invoice and the Libro IVA Compras every bill, one row per document with a column for each return box, plus the totals the return asks for.