Buenos Aires, December 2, 2025 (NA) – The Revenue and Customs Agency (ARCA) implemented changes to the special regime for the collection of VAT on sales of goods, leases, and service provision agreements electronically arranged through digital platforms, as learned from the Argentine News Agency.
The measure was implemented through General Resolution 5794/2025. The entity explained that the regulation introduced adjustments to General Resolution 5319, identified as the norm being modified within the new scheme.
The entity pointed out that the regime update is part of a regulatory adjustment initiated in previous periods, aimed at reorganizing the scope of collection regimes applied to activities subject to digital intermediation.
The measure ordered its communication to the fiscal control areas and its filing once the administrative formalities were completed. The text stated that the update sought to clarify the operational scope of the affected parties and establish clearer parameters for the determination of the tax by intermediaries and providers acting in digital environments.
The norm indicated that the regime covers transactions arranged by electronic means within the framework of platforms that facilitate the offer, advertising, or intermediation of goods and services.
The agency detailed that the annex contains methodological parameters and calculation criteria for the treatment of the tax in electronic operations.
According to the text, the resolution was issued within the framework of the oversight, control, and collection powers attributed to ARCA. The measure maintained that digital platforms involved in transactions must apply the established income mechanisms to ensure the corresponding collection.
The document affirmed that the values and conditions of application are detailed in the technical annex that accompanies the resolution and is published in the web edition of the Official Bulletin of the Argentine Republic.
The entity emphasized that the updated regime must be applied from the date indicated in the annex and in accordance with the provisions governing tax operations in electronic environments.
It also clarified that those responsible for the collection or payment of the tax must comply with the declaration procedures established in the enabled tax systems, as confirmed by the Argentine News Agency.
The resolution specified that the covered parties must register the operations in the computer systems provided by ARCA, in order to ensure traceability, verification, and compliance with the VAT-related obligations.
