Originally, general resolution (AFIP) 3878 established the monthly filing regime and quarterly payment of VAT, accumulating the balance to be paid of sworn statements of the three months included in each quarter applicable to micro, small and medium enterprises stretch 1 – Mr. (SEyPyME) 24 / 2001-.

Subsequently, law 27264 and general resolution (AFIP) 3945 implemented the deferral of VAT income from each of the monthly sworn statements to the second month immediately following the original maturity (payment of the balance of each monthly DDJJ independently) within the framework of the scheme to promote micro and small enterprises.

Regarding the transition between the two regimes, the general resolution (AFIP) 3945 established that the micro and small companies that have been entering the VAT accumulated quarterly – RG (AFIP) 3878 – will be automatically incorporated by the AFIP to the new regime from The affidavit of December 2016.

On the other hand, the midsize section 1 companies will be discharged from the quarterly VAT regime on the first day of the month following the expiration of the affidavit of earnings, not being able to enter the new regime provided by the general resolution (AFIP) 3945, so they will return to the presentation and monthly payment regime.