Overview
- ARCA’s Resolución General 5824, which takes effect for receipts from July 1, 2026, expands mandatory electronic invoicing to new groups including company directors, SRL managers, judicial professionals, síndicos, fiduciaries and certain financial and health entities.
- ARCA published updated monotributo scales and set a mandatory recategorización window from July 15 to August 5, 2026, with higher monthly quotas that apply to payments from August onward.
- Accountants’ body in CABA has formally asked ARCA to postpone the July 1 invoicing start date but has not received a response, leaving many taxpayers racing to register points of sale and update billing software.
- The agency has intensified refund verifications for income‑tax perceptions, sending requests for bank statements, virtual wallet records and detailed reconciliations with some deadlines as early as July 1, 2026.
- The combined changes increase the risk of fines, recategorizaciones de oficio or exclusion from the simplified regime and preserve ARCA’s incentive scheme for compliant monotributistas who pay by debit automatic.