Supplier Regime Under the RIGI Framework

In this context, the federal government has regulated the Supplier Regime through Regulatory Decree 749/24 and Resolutions 1074/24 and 19/25, issued by the Ministry of Economy and the Secretariat of Industry and Trade, respectively.

Suppliers of goods and services for these projects may also benefit from customs advantages.

 

What is the Supplier Regime?
 

The Supplier Regime aims to facilitate and regulate the inclusion of companies that provide goods or services to RIGI projects.
 

Suppliers seeking access to the benefits of article 190 of Law 27742 will be exempt from paying:
 

• import duties,
• statistical fee,
• any federal and/or local tax collection, advance payment, or withholding regimes.

 

Requirements to Become a Supplier

Suppliers must have:
 

• Supplier identification: full name, business name, or corporate name, as applicable, along with taxpayer identification number (CUIT). Their "Importer/Exporter Profile" must also be registered.
• Supply agreement with one or more RIGI VPU: documentation proving a contract or intent to contract with the affiliated project must be provided.
• Identification and description of the goods to be imported: it must be specified whether the goods are subject to industrial processing or if they are final goods.
• No relation with the promoted project—as defined in article 18 of the Income Tax Law—unless the related supplier is the only one capable of providing the required goods or services.
• For a supplier to be considered "local," most of its shares or the votes necessary to approve corporate decisions must be held by individuals or legal entities that are Argentine tax residents.

 

Goods Eligible for Goods Suppliers’ Import Under the RIGI

The goods covered under the promotional regime include final goods classified as "Capital Goods (BK)" and/or "Information Technology and Telecommunications Goods (BIT)" in customs nomenclature.

Raw materials and intermediate goods intended exclusively for transformation and/or industrial processing that result in another BK and/or BIT identified good are also included, provided that the supplier carries out the industrial process. In this regard, the regulation requires that raw material or intermediate goods undergo substantial transformation resulting in a tariff classification change. If this criterion is not applicable, the authority may establish alternative methods to verify that significant transformation has occurred.

Additionally, goods that service providers import must be clearly identified in the corresponding commercial documentation.

 

Certification of the Domestic Origin of Goods

A specific mechanism has been established for local suppliers not operating with imported goods, to certify the domestic origin of goods supplied to RIGI VPU. This certification will be issued through a Certificate of Origin valid for the RIGI, which will be valid for two years, only if the composition of the goods remains unchanged.

The certificate will apply to all goods the supplier produces as long as the declared structure at the time of issuance remains unchanged.

 

Minimum Billing Percentage

One of the key commitments of suppliers affiliated with the RIGI is maintaining a minimum level of billing related to affiliated VPU. This threshold is calculated based on the value of goods imported under the regime and a multiplier factor the regulation defines.

At the end of each fiscal year, suppliers must submit a sworn statement confirming compliance with the required percentage, together with a certificate signed by a registered public accountant.

Failure to meet these requirements results in the automatic suspension of suppliers’ access to the benefits of article 190. During the suspension period, goods previously imported under the exemption must continue to be exclusively used for providing services to affiliated VPUs.

Additionally, non-compliance may be subject to:
 

• warnings,
• fines ranging from ARS 10,000,000 to ARS 400,000,000,
• refunding the benefits received.