The Customs and Revenue Collection Agency (ARCA) has implemented a new system called Simple VAT, 'IVA Simple' in Spanish. The reform aims at streamlining and simplifying the submission of Value-Added Tax (VAT) returns in Argentina.
Main changes
This mechanism, created under General Resolution 5705/2025, replaces the current forms with: Form F. 2051, which will be pre-filled with data from ARCAs databases. With this new tool, forms F. 731, F. 810, F. 2002, and F. 2082 are eliminated.
Instead, all information is consolidated into a single document integrated with the Digital VAT Ledger, significantly reducing administrative burden in Argentina. Taxpayers can review, modify, or confirm the prefilled data, including withholdings, perceptions, tax credits, and balances.
What is the Simple VAT in Argentina like?
The Simple VAT process is divided into two stages. First, purchase and sales operations are electronically loaded (either automatically by ARCA or via taxpayer-imported data). Then, the tax is calculated, including the resulting balance. The entire procedure is carried out digitally via the VAT Portal using a tax code.
Implementation will be gradual: the system is available starting in June 2025, with an optional adoption period through October. Beginning with the tax period of November 2025, its use will be mandatory for all VAT-registered taxpayers in Argentina.
Exempt taxpayers will continue using only the Digital VAT Ledger. Furthermore, ARCA highlights several benefits: a 75% reduction in required forms; elimination of manual data entry; a fully digital process; reduced error margins; and significant time savings for taxpayers.
This measure is part of a broader tax system modernization policy aimed at encouraging voluntary compliance and improving administrative efficiency. Value-added tax (VAT) reforms in Argentina were initiated at the beginning of the year with the implementation of automated declaration processes for this levy.
The latest tax developments in Argentina present a challenge for the internal processes of multinationals and funds. Outsourcing these services not only saves you valuable time but also ensures accurate tax management in the face of regulatory changes.
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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.