Modification of the Simple Export Regime for Micro, Small and Medium Enterprises (MiPyMes)

The recent modification of the Simple Export regime in Argentina will allow MiPyMes to increase their operational locations for exporting, reducing logistics costs and expanding their markets.


Modification of the Simple Export Regime for Micro, Small and Medium Enterprises (MiPyMes)

The Revenue and Customs Control Agency (ARCA) announced a modification in the Exporta Simple regime that will allow micro, small and medium-sized enterprises to have more operational locations to send their exports, which will help reduce logistics costs. With this update, the 'Logistics Operators of the Exporta Simple regime' will be able to carry out exports through different channels, including land, maritime, and air.

The Exporta Simple regime was established to simplify the small-scale export operations for commercial purposes, thereby promoting the expansion into new markets for micro, small, and medium enterprises. Within this new framework, it will now be possible to use fiscal deposits equipped with non-intrusive control elements.

ARCA's General Resolution 5664/2025, which will be published soon in the Official Bulletin, specifies that fiscal deposits with scanners can be used for simplified export operations. This measure aims to expedite customs processes in line with government policy, with the goal of promoting foreign sales of micro, small, and medium enterprises.

Previously, only the fiscal deposit of Argentine Cargo Terminals (TCA) at Ministro Pistarini International Airport in Ezeiza was authorized for these operations. It is noteworthy that the annual billing amount for exports under this regime must not exceed USD 600,000 in FOB value per entity.