Overview
- Resolution 5792/2025, published today in the Official Gazette, implements a Ministry of Economy instruction allowing exporters and importers to express certain pending credits in U.S. dollars.
- Amounts are valued at Banco Nación’s seller rate as of November 18, 2025 for conversion, with later compensation or refunds using the buyer rate on the day before the transaction.
- The option applies to unpaid refund claims filed by December 31, 2025 and approved/notified by March 1, 2026, and to export reimbursements registered by October 31, 2025 with status “Devolución generada.”
- Taxpayers exercise the option via ARCA’s service “Opción de conversión/exposición de saldos Reso. 1834/2025 – MEC” using Clave Fiscal level 3 from December 5, 2025 through March 1, 2026, with partial conversions, system verification, and an F.2747 receipt if consistent.
- Converted-credit records will be viewable from March 2, 2026 and incorporated into the MALVINA system on January 1, 2027; ARCA cites legal bases in Resolution 1.834/2025 and Law 23.905 and warns of sanctions for false data under Law 11.683 and the Customs Code.