Buenos Aires, December 24 (NA) – The Tax Collection and Customs Control Agency (ARCA) has updated the information regime that subjects who manage, administer, or process asset movements through electronic or digital platforms must comply with.
The measure affects Payment Service Providers (PSPs) that offer payment accounts and entities that operate on behalf of third parties, for both residents in the country and abroad.
Obligated subjects must report the list of accounts for each client, including openings, closings, and modifications, as well as the total amounts of income, expenses, and the final monthly balance.
The regime covers balances in national currency, foreign currency, and digital or crypto assets, which must be converted to legal tender according to the buyer exchange rate at the close of the reported period.
The regulation was officialized through General Resolution 5804/2025, published this Wednesday in the Official Bulletin and processed by the Argentine News Agency.
The agency justified the adaptation to simplify administrative procedures and improve the accuracy of the data collected in the face of the evolution of services in the sector.
Regarding the implications for users, the rule defines that information will be provided only when movements or balances exceed specific amounts depending on the nature of the subject.
For individuals, the reporting threshold is activated when monthly income, expenses, or balances are equal to or exceed $50,000,000.
For legal entities, the minimum amount to report is $30,000,000.
Additionally, entities must detail the nature of the account holders, their CUIT, CUIL, or CDI, and the type of transaction performed, such as transfers, loans, or investment returns.
In the case of transfers to or from third parties that exceed 5% of the threshold established for individuals, the CBU or CVU of the origin or destination must be reported.
The technical adjustments will apply for sworn declarations whose deadlines operate from May 2026 onwards.
