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ARCA Extends Window for VAT Perceptions to Six Periods Starting Sept. 1

ARCA says the change simplifies compliance through Portal IVA in response to private‑sector timing frictions.

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Overview

  • The measure was formalized by Resolución General N° 5750/25 published on August 27 in the Boletín Oficial and takes effect on September 1, 2025.
  • Registered taxpayers may compute VAT perceptions in the period they were practiced or in any of the five subsequent fiscal periods.
  • A limited exception allows application to the immediately prior period when the operation belongs to that period and the perception was practiced before the due date.
  • Any resulting credit balance is treated as direct income and may be applied under article 24 of the IVA law.
  • The flexibility is integrated into the new Portal IVA system, and tax advisors note it will apply to original and amended returns submitted from September 1.