More Pressure over Transactions Including a Third Party

The advance payment applies in cases where the exporter invoices the sale to a party domiciled in a certain jurisdiction but delivers the goods to another jurisdiction.
The general applicable rate is 0.5% of the value computed for purposes of paying customs duties and it is increased to 2% if the party to whom the seller issues the invoice is domiciled in a jurisdiction not considered to be cooperative for the purposes of tax transparency.
As a general rule, the advance payment is assessed with the rest of the customs duties and has to be paid within 15 days as of the date the goods are delivered abroad.
Not making the payment in due term will lead to accrual of interest and may lead to the suspension of the exporter from the Registry of Importers and Exporters of the Customs Authority.
The resolution sets forth that these advance payments will be set off against the income tax liability, but that they will not compute for purposes of determining advance payments (anticipos) of the tax and that exporters will not be able to invoke exclusion certificates under General Resolution No. 830 to avoid making the payment.
Lastly, the resolution also sets forth that the requests for VAT refund related to the transactions subject to this regime will undergo a procedure that implies a prior audit of the exporter by the authority.