The Government eliminated withholdings on exports of small and medium-sized companies (SMEs) and entrepreneurs, within the framework of the Exporta Simple regime, through decree 783/2021 published in the Official Gazette.
the same set at 0% the rate of Export Law (DE) for operations processed under the Simplified Export Regime called Simple Export.
Earlier this month, the Ministry of Productive Development launched the new Exporta Simple 2.0 platform that facilitates exports to entrepreneurs and SMEs that carry out national production.
Export Simple
Exporta Simple is a simplified export regime created in 2017, with the aim of facilitating minor export operations for commercial purposes, through postal service providers.
The original plan began in August 2017 and since its launch, more than 21,400 operations for a total of US $ 61.5 million have been carried out to 117 destinations, with 1,550 products, and 860 new exporters have been added.
Exports are carried out by air, and are capped at US $ 600,000 per year.
Ease of management
To enhance and facilitate export activity, the platform introduced changes to simplify the preparation of the foreign sales invoice, which is now managed by the exporter himself and no longer by the logistics operator.
The portal issues a Simplified Export Document (DES) that replaces the proforma invoice, and in turn, the exporter can track the status of their refunds and see the export quotas available in real time.
In addition, the procedure for the registration and use of the Simplified Export Regime was established.
In order to access the scheme, the user must register the Exporta Simple service on the website of the Federal Administration of Public Revenues (AFIP).
Once said service is registered, the user must enter the Exporta Simple portal of the website (www.argentina.gob.ar/produccion/exportar/exportasimple) and register with your Unique Tax Identification Code (CUIT) and your Tax Code.
Then, the user must upload, for a single time, the data of each client and the goods to be exported, which can be updated when required.
In addition, you must make the quotation of the merchandise to be exported and select the Logistics Operator of the Simple Export Regime (OLES) that is most convenient for you.
Once the OLES is selected through which the merchandise will be exported, the user can preview the Simplified Export Document (DES) according to the data uploaded.
If the previewed DES is correct, the web system allows you to generate the document and send a copy of it to the selected OLES, as well as to the AFIP, assigning it a unique code that allows identifying all the documents related to that operation.
Once this is done, the user prepares the respective export invoice on the AFIP website.
Likewise, once the DES and the export invoice have been received, OLES proceeds to register the respective simplified export destination (ECSI) on behalf of the users of the regime, in the Malvina Computer System (SIM).
For its part, OLES must issue the invoice for its logistics service, in accordance with the value of the quote issued on the portal, and upload it to it.
In case there are additional charges or not contemplated in the referred quote, you must inform the user prior to the closing of the operation.
It also has to transfer to users the sums received as export refunds, within 10 business days, counting from the actual payment by the AFIP, deducting from said sums the corresponding taxes by right.
In the event of any breach by OLES to the established obligations, it may be disqualified for the exclusive purposes of the Simple Export Regime, for a period of up to one year.
Likewise, the violation or non-compliance found will be notified to the authorities with competence in the matter.
