The Revenue and Customs Control Agency (ARCA) of Argentina published Provision 10/2026, which sets new VAT refund percentages for foreign tourists and commissions for companies in the Tax Free system.
Foreign tourists who purchase Argentine products and take them out of the country will be able to recover 13% or 14% of the total purchase value, depending on the amount of the transaction. The update was established by Provision 10/2026 of ARCA, published in the Official Gazette, as reported by ámbito.com.
The regulation divides purchases into two brackets: from $70 to $570,000 (VAT included), the refund is 13%; from $570,001 onwards, with no maximum limit, it rises to 14%. In both cases, the percentage is calculated on the final purchase value, not on the VAT.
Companies managing the Tax Free system will charge a commission that decreases as the invoice amount increases. In the first bracket, the commission amounts to 25.10% of the VAT (the tourist receives the remaining 74.90%). In the second, the commission drops to 19.33% of the VAT and the visitor receives 80.67%.
The provision clarifies that the 13% and 14% percentages are not on the VAT, but on the price including tax. Therefore, the regulation includes a column with the equivalence regarding the 21% rate.
To access the benefit, tourists must shop at stores participating in the Tax Free system, exceed $70, and prove their foreign status with a passport or identity document. The store must issue an invoice or class B ticket and generate the refund cheque. Imported products are excluded.
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