It says that exports of goods and services are exempt from VAT...

It says that exports of goods and services are exempt from VAT and excise taxes. Therefore my take is that VAT would not apply to lithium exports. If you're talking about applying VAT (21%) credits for the tax paid on pre-cursor products, construction materials and the like sourced from within Argentina, I can't imagine it would move the needle more than a percent or two overall.

Either way, we need a feasibility study to appropriately understand costs and work out VAT credits accurately. We should know more once it's released later this year.