Tax and Fiscal Regulations A key example is the application of the Value-Added Tax (VAT), which affects all services and products offered by gastronomic establishments. The standard VAT rate is 21%, although certain basic food products may be taxed at a reduced rate of 10.5%. Additionally, the simplified tax regime known as Monotributo is particularly relevant for small gastronomic ventures. Labor Regulations The Labor Contract Law (Law 20.744) governs essential labor conditions such as working hours, minimum wages, paid leave, and vacations. This legal framework is mandatory for restaurants and bars. A noteworthy example is the application of Collective Bargaining Agreement No. 389/200414, specific to employees in the gastronomic sector. This agreement outlines labor conditions, including salaries, tips, and working hours. Collective bargaining agreements are an autonomous source of labor law, the product of negotiation between labor unions and employers’ organizations. Legally, the collective agreement has a mixed nature: on the one hand, it is a private law agreement based on mutual consent; on the other, it has normative effect, as it establishes general working conditions that bind both employers and employees within its scope. CBA 389/04, approved by the Ministry of Labor under Resolution No. 400/04, regulates labor relations between workers in the hospitality-gastronomy sector and their employers nationwide. It is the result of negotiation between the Argentine Union of Tourism, Hotel, and Gastronomy Workers (UTHGRA) and the Argentine Federation of Hotel and Gastronomy Businesses (FEHGRA)15, the main collective actors in the sector. This agreement has national scope and applies to all gastronomic and hotel establishments, including restaurants, bars, cafés, diners, fast-food outlets, hotels, hostels, and aparthotels, among others. It covers workers under formal employment who perform manual, technical, administrative, or operational supervisory tasks, excluding executive and representative roles. CBA 389/04 establishes a detailed classification system that organizes staff by job category and establishment type. Categories include waiters, cooks, receptionists, housekeepers, kitchen assistants, cashiers, maintenance staff, and 14 https://uthgra.org.ar/institucional/accion-gremial/convenios-de-trabajo/ 15 Chiti, Stella Maris (2011) Practica laboral. Trabajadores de la actividad hotelera y gastronómica. La Ley. Buenos Aires, Argentina. 689 LEGAL FRAMEWORK OF GASTRONOMY IN ARGENTINA
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