Law for the Promotion of Service and Tourism No. 30641

Law that aims to promote the competitiveness of service exports, improve the neutrality of the tax, and eliminate distortions in its application for this type of operations. Through it, service exporters are beneficiaries of the “Balance on behalf of the Exporter” (SFE); which allows to recover the VAT of some costs subject to tax credit (such as goods and services purchased, import policies and construction contracts) to carry out the export activity.

Homologation in tax treatment that the goods receive

Modality 1

*It is important to mention that according to the text of Law No. 30641, all services that are exported under modality 1 are considered as service exports when meeting the following requirements:

It is provided for consideration from the country to abroad, which must be demonstrated with the corresponding payment receipt, issued in accordance with the regulations on the matter and noted in the Sales and Income Registry.

The exporter is a person domiciled in the country.

The user or beneficiary of the service is a person not domiciled in the country.

The use, development, or exploitation of services by the non-domiciled takes place abroad.

Modality 2

While in modality 2 there is a specific list of services that apply.

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