Overview
- ARCA published a set of resolutions that took effect after their Boletín Oficial release, reforming electronic invoicing (RG 5866), operationalizing new exemptions to the impuesto sobre los Créditos y Débitos (RG 5869), and extending certain import‑perception exceptions until December 31, 2026 (RG 5868).
- The invoicing rule (RG 5866) introduces a monthly electronic settlement option and a staggered calendar that begins broadly on July 1 with sector milestones on September 1, October 1, December 1, 2026 and March 1, 2027 for insurers, banks, card issuers and related operations.
- To obtain the cheque‑tax exemption, firms must register each affected bank account or payment CVU in ARCA’s Registro de Beneficios Fiscales and meet sectoral registry conditions such as CNV registration for PSAVs or BCRA registration for cash‑in‑transit firms.
- ARCA circulated internal guidance implementing the simplified Ganancias 'tapón fiscal' that instructs inspectors to dismiss prior‑period audits for taxpayers who filed the simplified declaration (Form 2711), while preserving audit powers if a legally defined 'discrepancia significativa' appears.
- The changes aim to reduce tax asymmetries between traditional financial players and digital/crypto actors but require immediate compliance work by firms and create potential disputes over eligibility timing, account inscriptions and the thresholds that can void the audit suspension.