[AR] Withholdings and perceptions: /tax-id-validations + /sales and /transfers

In Argentina, a company designated as a collection agent has two jobs:

• Perceptions (percepciones). When it sells, it charges extra tax to the customer.
• Withholdings (retenciones). When it pays a supplier or settles funds to a merchant, it keeps part of the payment.

Rates are set by ARCA and by each province, and they change per counterpart and per month through the padrones.

This guide shows the practical flow:

1. Validate the counterpart's CUIT with /tax-id-validations. Brinta stores their tax condition and padrón rates.
2. Send the operation:
   • /sales for perceptions;
   • /transfers for withholdings.
3. Brinta applies the right taxes, rates, bases and minimums.

You never send rates or padrón data yourself.

sequenceDiagram
    participant You
    participant Brinta
    participant Sources as ARCA + provincial padrones
    You->>Brinta: POST /companies (counterpart CUIT)
    You->>Brinta: POST /tax-id-validations (company_id, update_company: true)
    Brinta->>Sources: Identity, IVA condition, padrón lists
    Brinta-->>You: webhook validation.succeeded
    You->>Brinta: GET /tax-id-validations/{id}
    Note over Brinta: Tax condition and padrón rates stored on the company
    You->>Brinta: POST /sales (buyer.company_id)  → perceptions
    You->>Brinta: POST /transfers (counterpart.company_id) → withholdings

What decides each tax

Step 1: Create the counterpart

Reference: Create a company.

curl -X POST https://api.brinta.com/companies \
  -H "Authorization: Bearer $BRINTA_TOKEN" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "business",
    "legal_name": "Cliente Ejemplo SA",
    "external_id": "CUST-30710455259",
    "address": { "country": "AR", "state": "AR-C" },
    "tax_registrations": [
      { "number": "30710455259", "type": "CUIT", "level": "country", "location": "AR" }
    ]
  }'

Keep the returned id. You'll use it in every validation and transaction for this counterpart.

Step 2: Validate the CUIT

Reference: Tax ID validation and Tax ID validation for Argentina, which lists what Brinta checks at national and provincial level.

curl -X POST https://api.brinta.com/tax-id-validations/ \
  -H "Authorization: Bearer $BRINTA_TOKEN" \
  -H "Content-Type: application/json" \
  -d '{
    "company_id": "456c6c4f-f64a-4069-9988-8164c015cf80",
    "update_company": true,
    "locations": ["AR"]
  }'

To check a CUIT without creating a company, send company instead of company_id. Nothing is stored in that case:

{
  "locations": ["AR"],
  "company": {
    "type": "business",
    "legal_name": "Empresa Test SIRTAC",
    "tax_registration": { "number": "20123456789", "type": "CUIT", "level": "country", "location": "AR" }
  }
}

Getting the result

The validation runs asynchronously. The POST answers immediately:

{ "id": "tiv2-188be839-bd78-4692-9fd4-53e67e2d28bc", "status": "in_process" }

When it finishes, Brinta sends the validation.succeeded (or validation.failed) webhook. Then read it with Get a validation:

curl https://api.brinta.com/tax-id-validations/tiv2-188be839-bd78-4692-9fd4-53e67e2d28bc \
  -H "Authorization: Bearer $BRINTA_TOKEN"

{
  "id": "tiv2-188be839-bd78-4692-9fd4-53e67e2d28bc",
  "status": "succeeded",
  "data": [
    {
      "locationIsoCode": "AR",
      "status": "succeeded",
      "company": {
        "legal_name": "Cliente Ejemplo SA",
        "tax_registrations": [
          { "number": "30710455259", "type": "CUIT", "level": "country", "location": "AR",
            "status": "Responsable inscripto", "authority": "AFIP", "activities": ["620900"] }
        ],
        "address": { "state": "AR-C", "postal_code": "C1043" }
      },
      "registry_lists": [
        { "name": "percep_IIBB_CABA_Regimen_General_2.5", "type": "Padrón CABA Regimen General",
          "country": "AR", "rate": 0.025, "valid_from": "2026-07-01T00:00:00.000Z", "valid_until": "2026-07-31T23:59:59.999Z" },
        { "name": "wht_IIBB_CABA_Regimen_General_2.5", "type": "Padrón CABA Regimen General",
          "country": "AR", "rate": 0.025, "valid_from": "2026-07-01T00:00:00.000Z", "valid_until": "2026-07-31T23:59:59.999Z" },
        { "name": "padron_sirtac_CABA_0.05", "type": "Padrón SIRTAC",
          "country": "AR", "rate": 0.0005, "valid_from": "2026-07-01T00:00:00.000Z", "valid_until": "2026-07-31T23:59:59.999Z" },
        { "name": "Convenio_Multilateral", "country": "AR",
          "valid_from": "2026-07-01T00:00:00.000Z", "valid_until": "2026-07-31T23:59:59.999Z" }
      ]
    }
  ]
}

Reading registry_lists

Each entry is one padrón the CUIT belongs to, for one period.

• The rate in the name is a percentage (2.5 = 2.5%). The rate field is the same value as a fraction (0.025).
• An empty registry_lists means the CUIT is in none of the padrones checked. For many regimes that triggers the "out of padrón" rate (see the tables below), which is usually the highest.

Step 3: Tell Brinta where the operation happens

IIBB is provincial, so the province decides which perceptions and withholdings apply. By default Brinta uses the counterpart's registered address, which is the state stored on the company. Validation fills it in from AFIP.

When the operation happens somewhere else, tell Brinta in one of two ways:

Use one of the two per transaction.

The whole operation is in another province: physical_address

Example: the buyer is registered in CABA, but the goods are delivered to their warehouse in Córdoba.

"buyer": {
  "company_id": "456c6c4f-f64a-4069-9988-8164c015cf80",
  "physical_address": {
    "country": "AR",
    "state": "AR-X",
    "city": "Córdoba",
    "postal_code": "X5000",
    "address_line_1": "Av. Colón 1234"
  }
}

• physical_address sits next to company_id, company_external_id or company, and works with any of them.
• country is required. state (ISO 3166-2) is what selects the provincial regimes. Brinta uses the most specific level you send.
• It applies to this transaction only. The address stored on the company doesn't change.
• On /transfers, send it as counterpart.physical_address. For example, a supplier registered in CABA that rendered the service in Santa Fe.
• On /transfers, if you send a beneficiary bank account (payment_method.bank_account.beneficiary), the beneficiary's location is used instead.

Items in different provinces: the location category

Example: one invoice for implementation services delivered at two sites, one in CABA and one in Córdoba.

"items": [
  {
    "name": "Implementación - sede CABA",
    "amount": 60000,
    "categories": [ { "code": "82990" }, { "list": "location", "code": "AR-C" } ]
  },
  {
    "name": "Implementación - sede Córdoba",
    "amount": 40000,
    "categories": [ { "code": "82990" }, { "list": "location", "code": "AR-X" } ]
  }
]

• Each item's provincial taxes are determined for its own province:
  • the first line gets CABA's regime, using the buyer's CABA padrón rate;
  • the second line gets Córdoba's regime.
• Country-level taxes, such as IVA and Percepción IVA, don't change.
• Send one location entry per item, next to the item's activity or product code. Use the province codes in the table below.
• It works the same way on /transfers items. For example, a payment to a supplier for works carried out in two provinces.

Step 4a: Sales with perceptions

curl -X POST https://api.brinta.com/sales/ \
  -H "Authorization: Bearer $BRINTA_TOKEN" \
  -H "Content-Type: application/json" \
  -H "x-idempotency-key: 4a3b2c1d-0e9f-4a8b-9c7d-6e5f4a3b2c1d" \
  -d '{
    "type": "sale",
    "status": "pending",
    "currency": "ARS",
    "invoice_date": "2026-07-10T03:10:00.000Z",
    "transaction_owner_company_id": "5c6e4b83-a032-11ee-a484-0a8bae22163d",
    "transaction_external_id": "FAC-A-0003-00004567",
    "document_type": "invoice",
    "payment_method": { "type": "bank transfer" },
    "buyer": { "company_id": "456c6c4f-f64a-4069-9988-8164c015cf80" },
    "items": [
      {
        "name": "Servicios prestados durante julio 2026",
        "amount": 100000,
        "categories": [
          { "code": "82990" },
          { "list": "location", "code": "AR-C" }
        ]
      }
    ]
  }'

• transaction_owner_company_id is you, the seller. Your agent registrations decide which regimes are even considered.
• buyer.company_id is the validated customer. Their IVA condition and padrón rates are read from the company.
• invoice_date picks the padrón period. Send the date of the invoice.
• invoice_date is interpreted in UTC (UTC+0). Send it in ISO 8601 with the Z suffix and convert from local time before sending. For example, a sale made at 00:10 on July 10, 2026 in Argentina (UTC-3) must be sent as 2026-07-10T03:10:00.000Z.
• The location category sets the province where the activity is taxed. See Step 3. The activity code (82990) drives the IVA rate and any activity-specific regime.

Response (abridged and illustrative). The seller is an IVA and CABA IIBB perception agent; the buyer is a Responsable inscripto in the CABA padrón at 2.5%:

{
  "amount": 100000,
  "final_amount": 126500,
  "items": [
    {
      "amount": 100000,
      "final_amount": 126500,
      "taxes": [
        { "name": "IVA", "type": "VAT", "rate": 0.21, "taxable_amount": 100000, "amount": 21000,
          "level": "country", "location": "AR", "adds_to_final_amount": true },
        { "name": "Percepción IVA", "type": "VAT", "rate": 0.03, "taxable_amount": 100000, "amount": 3000,
          "level": "country", "location": "AR", "withholding_type": "PERCEPTION", "adds_to_final_amount": true },
        { "name": "Percepción IIBB - CABA", "type": "GIT", "rate": 0.025, "taxable_amount": 100000, "amount": 2500,
          "level": "state", "location": "AR-C", "withholding_type": "PERCEPTION", "adds_to_final_amount": true }
      ]
    }
  ]
}

Perceptions have a positive rate and amount, withholding_type: "PERCEPTION", and are added to final_amount: the customer pays them. Print each one as a separate line on the invoice. If you issue the invoice through Brinta (POST /invoices with transaction_id), this happens automatically. For the invoice payload, see the [AR] invoice guide.

Perceptions Brinta determines (examples)

Step 4b: Payments with withholdings

Use /transfers:

• type: "payment from invoice" when you pay a supplier invoice. See Paying a supplier invoice.
• type: "to settle" when a platform pays out a merchant. See Settling funds to a merchant.

Paying a supplier:

{
  "type": "payment from invoice",
  "status": "created",
  "currency": "ARS",
  "transaction_date": "2026-07-10T03:10:00.000Z",
  "account_holder_company_id": "82238834-db8c-4d87-b16e-2bd2b4fa473e",
  "counterpart": { "company_id": "9a7d41f5-faae-4617-bc52-abaa5f3cae36" },
  "items": [
    {
      "name": "Honorarios por servicios - junio",
      "amount": 1000000,
      "categories": [
        { "code": "out" },
        { "code": "94", "list": "rg_830" },
        { "list": "location", "code": "AR-C" }
      ],
      "taxes": [
        { "name": "IVA", "tax_type": "VAT", "rate": 0.21, "taxable_amount": 1000000, "amount": 210000,
          "tax_level_type": "country", "location": "AR" }
      ]
    }
  ]
}

• On this example
  • The RG 830 concept goes in the item's categories, with list rg_830. Code 94 is locaciones de obra y servicios.
  • Send the IVA printed on the invoice, so Brinta can build the gross payment amount.
  • The supplier's IIBB withholding rate comes from their padrón membership, for example wht_IIBB_CABA_Regimen_General_2.5.
  • transaction_date is interpreted in UTC (UTC+0). Send it in ISO 8601 with the Z suffix and convert from local time before sending. For example, a sale made at 00:10 on July 10, 2026 in Argentina (UTC-3) must be sent as 2026-07-10T03:10:00.000Z.

Paying out a merchant: SIRTAC + IIBB payment platforms

{
  "type": "to settle",
  "status": "created",
  "currency": "ARS",
  "transaction_date": "2026-07-10",
  "account_holder_company_id": "5c6e4b83-a032-11ee-a484-0a8bae22163d",
  "counterpart": { "company_id": "17d1d461-f707-423d-af8c-cf8cb5aef62a" },
  "items": [ { "name": "Liquidación 2026-07-10", "amount": 187468.5, "categories": [{ "code": "out" }] } ]
}

Withholdings come back with withholding_type: "WITHHOLDING" and a negative rate and amount. They are subtracted from final_amount, which is the net you transfer:

"taxes": [
  { "name": "Retención IIBB - CABA - Régimen Especial Plataformas de Pago", "rate": -0.025, "amount": -4686.71,
    "taxable_amount": 187468.5, "location": "AR-C", "withholding_type": "WITHHOLDING" },
  { "name": "Retención SIRTAC", "rate": -0.03, "amount": -5624.05,
    "taxable_amount": 187468.5, "location": "AR-C", "withholding_type": "WITHHOLDING" }
]

Withholdings Brinta determines (examples)

Reference

IVA condition (tax_registrations[].status)

Responsable inscripto, Responsable monotributo, Exento, No categorizado, No responsable, IVA no alcanzado

Tax ID types

CUIT (business), CUIL, DNI (person). For a provincial IIBB registration: RIIB with level: "state".

Provinces (ISO 3166-2)

Common mistakes