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7h ago

ARCA Expands Export Reintegros, Extends Loss Plan, Sets December Invoicing Overhaul

Digital channels now concentrate refunds and payment facilities, widening access for small exporters, firms correcting tax-loss claims, and streaming service payers.

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Overview

  • Resolución General 5768/2025 allows exporters to use reintegros via direct CBU transfer, an electronic bond for future tax obligations, or a credit in MALVINA SIM for upcoming customs payments starting October 8.
  • The reintegros expansion targets Exportadores Grupo I with annual exports under US$2 million, a segment ARCA says covers 85% of exporters, and is managed through the online service Solicitud Disposición de Créditos Aduaneros.
  • ARCA extended the adhesion window for the quebrantos payment plan to November 28, 2025 under RG 5767/25, offering up to 120 installments over 10 years with a 2% down payment and a minimum installment of ARS 500,000.
  • An invoicing update effective December 1, 2025 eliminates facturas clase M and enables facturas clase A with a special legend, including an option labeled PAGO EN CBU INFORMADA for those without provable income or assets.
  • Taxpayers can now request refunds of the 35% perception on dollar payments for streaming and card purchases abroad via ARCA’s web service using CUIT, clave fiscal level 2+, a declared CBU, and Domicilio Fiscal Electrónico, with approved refunds paid to their bank account.