Argentina has published General Resolution 4938/2021 of 26 February 2021, which amends General Resolution 4523/2019 in relation to the mandatory use of the electronic withholding system (Sistema Integral de Retenciones Electrónicas - SIRE) for VAT withholding and/or VAT surcharge (percepciones). The effective date of the mandatory use of SIRE for VAT has been delayed multiple times, and most recently, to 1 March 2021.
Under General Resolution 4938/2021, it is provided that SIRE may be used…