What you can sell to a mining exploration with VAT that comes back

Section 14 bis of Law 24,196 refunds to the registered miner the VAT paid while exploring — before the mine produces anything — which makes it cash arriving at the stage where the project only spends. This resolution sets out how it is claimed, and its annex does something the text itself seemed to undo: section 4 repeals the list of goods and services that had applied since 2004, and s. 2(c) of the annex writes it again, so no gap is left. The list has two halves, and the second one defines a market. ⭐ Services covered: chemical, geochemical and mineralogical analysis and testing · geological, geophysical, topographic, geodetic, remote-sensing, rock and soil mechanics, mineral-processing, metallurgical, environmental, hydrological, hydrogeological and pre-feasibility and feasibility studies · soil and rock drilling · blasting and earth and rock moving · construction and repair of infrastructure in the exploration area · general services: administration, professional services, catering, cleaning, security, occupational medicine and maintenance · transport of goods and people · communications · equipment repair. Goods covered: capital goods, parts and spares for transport, earth and rock moving, road works, water capture and transport, drainage, power generation and transmission, camps, staff housing, communications, health, education and recreation; IT and telecommunications equipment; consumer goods «such as food and clothing»; and the rental of goods. Sale, lease and finance leasing all count equally. The conditions for being paid: the credit must post-date notification of registration in the regime, the beneficiary must not have been suspended in that period, full payment of each expense must be evidenced, the applicant must hold the project — through an exclusive exploration permit, a concession or rights acquired by transfer — and the project needs its Environmental Impact Report approved beforehand. ⭐ And it also covers VAT on purchases made between the request for the rights from the provincial authority and their grant, provided the grant actually followed. The procedure starts in ARCA's Integrated Recovery System — code 006, form F 8147 — and in parallel a TAD file is opened with the invoices in the same order in which they were uploaded to the system. The deadlines: ten business days to cure an objection and thirty business days for the National Mining Investment Directorate to rule on technical relevance. And the benefit itself arrives after twelve tax periods from the moment the credit became creditable. verif · Aug 19, 2026 ↗

19 August 2026, the day of its publication in the Official Gazette, as set by its section 5. Unlike Resolution 73/2026 on imports, this one is not conditional on any system being adapted: the channel it runs through — ARCA's Integrated Recovery System — has existed since 2022. Filings started under the previous procedure continue that way to the end, unless the beneficiary prefers to withdraw and start again through the system. verif · Aug 19, 2026 ↗

To the explorer, who is the one collecting: a company registered in the regime recovers the VAT on everything it spent looking for the deposit, including on purchases made before the concession was granted. ⭐ And to the supplier selling to it, who does not usually read this rule. The annex's list hands the supplier no money, but it answers two questions worth having: what they will be asked to supply — because an expense whose VAT comes back competes better than one whose VAT is sunk — and what paperwork will be demanded. The supplier's invoice travels into the file, has to be paid in full for the credit to be allowed, and is uploaded in the same order in which it was entered into ARCA's system. ⚠️ For the supplier that means a customer at exploration stage will want to pay in full and on the record, and that a part payment or an irregular receipt breaks the customer's recovery. To whoever provides general services — canteen, cleaning, security, occupational medicine, maintenance, administration — it says something not obvious: they are on the list, just like the geologist and the driller. To the provincial mining authority it puts it on the critical path: without an Environmental Impact Report approved before the work, there is no refund. verif · Aug 19, 2026 ↗