Global Daily Tax News, Argentina Eases New Monthly VAT Reporting Rules, (Sep 2, 2025)

Argentina's Revenue and Customs Control Agency (ARCA) has announced a substantial simplification for value-added tax-registered taxpayers, following the introduction of monthly VAT reporting requirements through the country's VAT portal.

Previously, in General Resolution No. 5,705, the tax agency established the IVA SIMPLE initiative and provided for the online monthly submission of form F. 2051 through the IVA PORTAL, consolidating and replacing four existing monthly filings. In addition, ARCA will pre-fill information available to the agency in taxpayers' returns.

Participation is currently voluntary but use of the platform to file monthly will be required from November 2025.

To ease the burden on certain taxpayers who had raised concerns about reporting, ARCA has now issued General Resolution No. 5750/25. This provides that, where taxpayers are unable to make a full declaration in a given month, the VAT omitted from that month's return may be reported in one of the following five periods.

ARCA said: "The measure stems from concerns raised by private sector representatives regarding the difficulties encountered by some internal registration and document validation processes in meeting current deadlines."