Overview
- ARCA’s Resolución General 5814/2026 was published in the Boletín Oficial and is in force for reporting from December 2025 onward.
- For market-side activity under Título II, monthly net operations must be reported from AR$100,000,000 for individuals and AR$30,000,000 for legal entities.
- Transfers between a customer’s own accounts and monthly end balances trigger reporting at AR$50,000,000 for individuals and AR$30,000,000 for legal entities, with PSPs and digital wallets included among obliged subjects.
- Amounts in foreign currency must be converted using Banco Nación’s buyer rate at the last business day of the month, and crypto or digital-currency amounts use the last buyer valuation set by the obliged entity.
- ARCA signals heightened enforcement with algorithms to detect transfer-splitting and other atypical patterns, which can prompt documentation demands, account blocks or suspicious operation reports to the UIF.