Buenos Aires, December 2 (NA) – ARCA modified the VAT regime for operations carried out through digital platforms, with new parameters for regularity and updated amounts that will take effect from December 1, 2025, as confirmed by the Argentine News Agency.
The expectation in the sector is that the measure will increase predictability regarding VAT withholdings and reduce disputes between sellers and platforms.
ARCA's focus will be on modernizing tax control tools associated with digital commerce, while monitoring the behavior of the new parameters during the first four months of implementation.
According to private estimates cited by specialists consulted by the Argentine News Agency, the adjustment of amounts could incorporate thousands of operators who were not previously covered due to the lack of updated regulations.
The measure impacts sellers and service providers who operate in digital environments and are not registered as taxpayers, exempt, non-taxable, or adherents to the Monotributo (simplified tax regime).
"What has changed in the VAT regime for digital platforms"
The Tax and Customs Collection Agency (ARCA) updates the values of the special VAT payment regime for electronic transactions, with the objective of accompanying the growth of digital commerce and modernizing a scheme that was lagging behind the general increase in prices.
They remain in that condition until they register for VAT or Monotributo, or when they no longer meet the regularity criteria.
Digital platforms must guarantee: • Mandatory tax identification through CUIT, CUIL, or CDI. • Clear and itemized withholding statements on invoices issued.
Official sources indicated that the objective is to offer greater operational certainty to sellers, buyers, and payment system operators.
"New notification procedures"
Until now, users received notifications through the DFE (Electronic Invoice), which informed of the reason and the withholding rate.
With the new regulation, that mechanism is replaced by a query available within the service with the Fiscal Key "Nuestra Parte", which centralizes tax notices and communications.
The Argentine News Agency confirmed that this modification aims to standardize notification channels and facilitate access to information for taxpayers and platform operators.
"When the change comes into effect"
General Resolution 5794/25 comes into force on December 1, 2025, and applies to all electronic operations agreed upon or perfected from that date.
General Resolution 5794/25, published in the Official Gazette, redefines the regularity of taxpayers covered by the regime.
The new parameters are as follows: • Monthly regularity: 10 or more operations and a total amount equal to or greater than $750,000. • Quarterly regularity: 4 or more operations per month during the period, with an accumulated amount above $750,000. • Sale of used personal property goods: it is not considered regular if the amount is less than $1,500,000, provided there is a prior declaration by the seller.
As learned by the Argentine News Agency, these amounts replace previous values that no longer reflected the real movement of e-commerce.
"The tax status of affected users"
After verification of the new parameters, taxpayers become "uncategorized subjects" from the following month.
