I have translated the new rules using google but I am still unclear about one thing. Is reporting (and paying taxes) requied of total sales in exceess of $4,999.00 pesos per period (month?) or is reporting requirred if the total value/price of all good offered for sale and or held in inventory exceed $4,999.00 pesos?
It's per calendar month. ("
en el transcurso de un mes calendario")
The AFIP link is at the bottom of this message.
The rule seems even more complicated:
"
Resulten iguales o superiores a la cantidad de CINCO (5), y (b-) el monto total de las mismas, sin distinción entre tipo de operaciones de compra o de venta, resulte igual o superior a CINCO MIL PESOS ($ 5.000)."
The "
y" here makes it look like those are cumulative conditions, not alternative ones.
- Need for 5 or more operations per month (just sales or sales + purchases? That's odd that "
sin distinción entre tipo de operaciones de compra o de venta" appears later on in the sentence. It likely refers to
compraventas though).
- For a total of 5000$ or more, without distinction between sales & purchases.
From what I understand, even if someone was to buy +5 items for +5000$ per month thinking of reselling them, then this person would need to register (even before any sale is made).
What is odd with my reading of it is that if someone makes only one transaction per month for 30.000$, then this rule wouldn't apply to him...
Wondering what others think of it.
http://www.afip.gov....ades/rg3411.asp
