VPUs are the companies which have qualified for the RIGI benefits established under law 27,742. RIGI stands for “Incentive Regime for Large Investments”. VPU suppliers will only enjoy the benefits under section 190 of law 27,742: the imports of goods to be supplied to VPUs or to be used to provide services to VPUs shall be free from custom duties and levies and withholding regimes related to federal or local taxes. In case the supplier imports the goods to provide services to a VPU, the benefit applies only to the import of the capital goods and the computing and telecommunications goods identified as such, with the acronyms “BK” and “BIT”, in annex I of Decree 557/23.