On April 10, the Ministry of Production and the Federal Administration of Public Revenues (AFIP) updated the simplified export regime “Exporta Simple”, which aims to facilitate low-value exports with commercial purposes through specific logistics operators.
To be eligible for the regime, the annual amount of invoicing for exports may not exceed a FOB value of USD 600.000 per exporter. The limit for individual operations is USD 15.000. To use “Exporta Simple”, exporters must have a Unique Tax Identification Code (CUIT), a Tax Code with Security Level 3 or higher, and be registered for Value Added Tax purposes or in the Simplified Regime for Small Taxpayers. The user is responsible for issuing the invoice.
Logistic operators are those registered and classed with AFIP as “Logistic Operators of the Exporta Simple Regime”. They are responsible for recording export destinations on behalf of the regime users. When goods do not exceed 20 kilograms and USD 2.000, the user may choose to send them via the Argentine Official Mail, by filling in a simplified statement form. Goods with marketing restrictions or suspensions may not be exported through the Exporta Simple regime.