Overview
- ARCA published Resolution General 5872/2026 on Friday, July 3, 2026, and the regime takes effect for contracts registered from August 1, 2026.
- The rule replaces resolutions 4.653 and 4.837 and keeps two procedural circuits: the DJVE for agricultural goods covered by Law 21.453 and electronic Form F.2669 for other quoted goods.
- Exporters must register contracts before shipment and agricultural sales remain subject to the Resolución 128/19 timing rule that counts prior‑day concertation only if entered by 11:00 the next business day.
- Changes, annulments and price‑comparability adjustments require specific filings: rectifying F.2669 for modifications, F.2671 for annulments and F.2670 for comparability differences with a 15‑day window, and supporting documents must be retained for audits.
- Practically the measure is an administrative consolidation, but exporters should update internal workflows, secure Clave Fiscal access for electronic filing, monitor the stricter documentation and expect ARCA to treat inconsistent or unsupported records as noncompliance that can trigger sanctions under Law 11.683.