The List of entities that may be exempted from the VAT perception regime is approved, in accordance with Law No. 29173, which regulates the General Sales Tax Perception Regime. Said list shall be published on the digital platform of the Ministry of Economy and Finance no later than the last business day of June 2026 and shall be effective as of July 1, 2026.
The measure allows that, with respect to transactions carried out with the entities included in the list, VAT perception shall not be applied when a payment voucher granting the right to the tax credit is issued.
Effective date: 29.06.2026
To view the full publication, please click the following link: https://goo.su/rZqhpe