You sold ARS 200,000 on Mercado Libre but received ARS 165,000. Commissions explain part of the gap — but not all of it. The rest is gross receipts tax (IIBB) withholdings: provincial taxes that Mercado Pago retains before transferring your money, under order from the Comisión Arbitral del Convenio Multilateral. These are applied through two regimes: SIRTAC and SIRCUPA. This article explains how they work, where to see them in your account, and what to do if you are not registered for IIBB.
Why does Mercado Libre withhold part of your money?
Mercado Libre and Mercado Pago do not withhold on their own initiative — the law requires them to. In Argentina, IIBB (Ingresos Brutos, or gross receipts tax) is a provincial tax charged on commercial activity. Each province sets its own rate and its own taxpayer registry.
To streamline collection, the Comisión Arbitral del Convenio Multilateral (COMARB) created two regimes that require certain agents to withhold IIBB at the moment of payment, before crediting the seller:
- SIRTAC (Sistema de Recaudación y Control de Acreditaciones en Cuenta Corriente): applies to payments made by credit and debit card. Banks and payment processors act as withholding agents.
- SIRCUPA (Sistema Informático de Recaudación y Control de Acreditaciones en Cuentas de Pago): applies to balances credited into payment accounts. Mercado Pago, as a Payment Service Provider (PSP), is covered by COMARB Resolution N.° 9/2022 and withholds IIBB before crediting your funds.
Rates vary by province, by whether you are registered for IIBB, and by your position in the COMARB registry. To find out exactly what rate applies to you, check the COMARB website or consult your accountant.
What taxes does Mercado Libre deduct on each sale?
Every Mercado Libre sale has two layers of deductions: platform costs and tax withholdings. Most sellers know the first — commissions, Full logistics, MercadoAds spend — but underestimate the second.
| Item | Who applies it | Can you recover it? |
|---|---|---|
| Mercado Libre commission (Classic/Premium) | Mercado Libre | No — it is the marketplace cost |
| Installment fee (if buyer paid in installments) | Mercado Pago | No — it is the financing cost |
| IIBB withholding via SIRCUPA or SIRTAC | Mercado Pago (as withholding agent) | Yes, if you are registered for IIBB in the corresponding province |
| VAT perception (if applicable) | Mercado Pago | Yes, in your VAT return (VAT-registered sellers) |
| Income tax withholding (if applicable per registry) | Mercado Pago | Yes, as a prepayment credit in your income tax return |
The key detail: IIBB withholdings are not a permanent cost if you are registered. They are advance payments — the tax authority has already collected its share, and you declare them as prepaid credit so you are not taxed twice. If your actual liability for the period is lower, the surplus becomes a credit balance in your favor.
The real problem for unregistered sellers: Mercado Pago withholds anyway, but there is nowhere to apply those funds. If you do not file IIBB returns in any province, the withheld amount is lost — there is no automatic refund. This is one of the main reasons high-volume Mercado Libre sellers end up registering under the Convenio Multilateral.
How do you see what was withheld?
Mercado Libre and Mercado Pago publish the withholding detail in two places:
- Mercado Libre Seller Center: under "Reports" you can download a statement by period. The report lists each transaction with the commission breakdown, withholdings, and net credited amount.
- Mercado Pago — Activity section: each transaction shows the withheld amount with the regime code (SIRTAC, SIRCUPA, income tax, etc.). You can also download the withholding certificate, which serves as proof for the provincial tax authority.
Recommendation: download both reports monthly and keep the certificates. They are the basis for your provincial tax returns and prove the tax was already withheld.
Monotributo (simplified regime) and Mercado Libre: what changes
If you are on monotributo (simplified regime), you technically do not pay IIBB separately — the regime includes a provincial component that replaces it. But the SIRCUPA withholding applies regardless: Mercado Pago withholds automatically without distinguishing between simplified-regime and VAT-registered sellers.
To recover that withholding as a monotributista, you need to apply for a non-withholding certificate or exemption at your provincial tax authority. The process varies by jurisdiction. If you are in Buenos Aires, Córdoba or Mendoza, the amounts can be significant enough to make it worth consulting an accountant.
For Responsable Inscripto (VAT-registered) sellers, the process is more straightforward: each withholding is recorded as a prepayment credit and applied in your monthly tax return. You just need to track it correctly.
What does this have to do with your profitability?
Withholdings are not the largest cost of selling on Mercado Libre, but they are the most invisible. Most sellers calculate their margin using commissions and product costs and forget to add the IIBB withholdings that reduce what actually arrives in their account. The result: real margin is 2 to 5 percentage points lower than it looks on paper.
That error compounds at high volume. If you sell ARS 10,000,000 a month on Mercado Libre and calculate a 12% margin, each missing percentage point is ARS 100,000 a month in profit you thought you had but do not.
For the full picture, see our analysis of Mercado Libre seller fees and revenue vs. profit in e-commerce.
Frequently asked questions
What is SIRTAC and what percentage does it withhold?
SIRTAC is the withholding regime for card payments. The rate varies by province and by your tax status — to find out what applies to you, check the COMARB registry or the ARCA tax authority for your province.
What is SIRCUPA and how is it different from SIRTAC?
SIRCUPA applies to balances in payment accounts (like Mercado Pago). It was created in 2022 to capture payments that previously escaped SIRTAC because they did not go through a card. They are two different regimes but both withhold IIBB.
Can you avoid these withholdings?
No — but you can recover them if you are registered for IIBB in the corresponding provinces. The withholding works as an advance payment: the tax authority already collected its share, and you declare it so you are not double-taxed.
Where do you see what was withheld?
In the Mercado Libre Seller Center (Reports section) and in the Activity section of your Mercado Pago account. You can download a withholding certificate for each period as proof for the tax authority.
Do withholdings affect monotributo sellers?
Yes — Mercado Pago withholds regardless. To recover it, a monotributista needs to obtain a non-withholding certificate from their province. The process varies by jurisdiction; an accountant can guide you.
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