General Resolution 4597 – Digital IVA Book

The AFIP through the RG 4597 establishes a system of electronic registration of sales, purchase, assignments, exports and definitive imports of goods and services, locations and benefits, called «Digital VAT Book.»

The rule covers all Responsible taxpayers Registered in VAT and exempt in VAT, in the latter case exempts: public bodies, directors of companies, domestic staff, Monotributistas.

Enterprises included, whether or not generating credit or tax debit in VAT, are purchases, assignments, locations and benefits received and definitive imports of goods and services; discounts and bonuses received, removals, returns and terminations obtained; sales, assignments, locations or benefits made, definitive exports of goods and services; discounts and bonuses granted, removals, returns and terminations made, which are documented independently of sales, assignments, locations and benefits.

The amounts that must be recorded in the affidavit determining the value added tax corresponding to the monthly period that is settled , will be conformed by all the operations registered in the “Digital VAT Book” of the same monthly period, with the adjustments to the debit or the fiscal credit, that correspond.

The operations will be registered in the service called “Portal IVA” of the AFIP web page by entering with CUIT and tax code.

In said portal, the issued and received vouchers that the taxpayer has is their database will be made available, information that Today it is in the “My Proofs” service, the taxpayer may add, modify or remove those deemed relevant. Once the editing process is finished, the taxpayer must confirm the Digital VAT Book as a sworn statement, which once confirmed and presented, can be downloaded from the AFIP website.

In case of detecting errors or omissions, you can be rectified.

In the case of having already submitted the VAT DDJJ of the month and having detected an error in the Digital VAT book, to be able to rectify the VAT DDJJ, the Digital VAT Book must be previously rectified.

Digital VAT will be monthly for RIs in VAT and the presentation must be prior to that of the VAT DDJJ. For exempt subjects, the presentation must be made within the first 15 calendar days of the month immediately following the issuance of the vouchers.

The obligation to file corresponds even when there have been no movements in the period.

By determination of AFIP, some taxpayers may access the simplified presentation of the Digital VAT Book, in order to do so, they must be notified of said situation at their electronic tax address These subjects, notified by AFIP, may also access the “Simplified VAT” service, where the same system makes the settlement and, prior validation of the information, is presented on the website to comply with this obligation.

Schedule of application of this resolution:
– From 10/2019 for those taxpayers who were notified at their electronic tax address, allowing access and presentation of the Simplified VAT Digital Book.
– From 01/2020 for VAT RIs that have had an amount of sales taxed, not taxed and exempted during the period 2018 for an amount less than $ 500,000.-
– As of 03/2020 for VAT RIs that have had an amount of sales taxed, not taxed and exempt during the 2018 period for an amount greater than $ 500,000 but less than $ 2,000,000.-
– From 05/2020 for VAT RIs that have had an amount of sales taxed, not taxed and exempted during the period 2018 for an amount greater than $ 2,000,000.-
– As of 07/2020 for the subjects that are not obliged to present the Purchase and Sales Regime in force today and for the tax-exempt subjects.

Purchase and Sales Information Regime – modifications:
The presentation of the regime must be submitted until the previous day set for the expiration of the VAT DDJJ. This regime will remain mandatory for all subjects, until they are reached by the obligation to submit the Digital VAT Book.