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ARCA Digitizes Tourist VAT Refunds With New Rule

The shift signals ARCA's broader May push to trace transactions for stricter tax enforcement.

Overview

  • Resolution General 5843/2026, published Wednesday, replaces the old tax‑free process with full digital validation and rolls out in phases with Ezeiza starting on the third business day after publication, Aeroparque and Buenos Aires port on June 2, and other points on July 2 with manual checks until systems go live.
  • Participating stores must issue electronic class B receipts with the traveler’s data and send each sale in real time to authorized firms that create a digital refund check.
  • Eligible tourists show a passport, buy goods made in Argentina above a 70‑peso minimum, validate through kiosks or apps before departure, and receive refunds in cash, on a foreign credit card, or by mail.
  • The digital check is valid for six months, and the system can send cases to a Red Channel for customs inspection when goods or paperwork require in‑person review.
  • The refund overhaul arrives alongside May measures that lifted monotributo limits by 14.29%, tightened automated checks on bank transfers and virtual wallets using alert thresholds, and added advance origin rulings to give importers upfront customs criteria.