Overview
- ARCA formalized the change through Resolución General 5921/2026 by requiring the Sistema Integral de Retenciones Electrónicas (SIRE) for specified VAT retentions and perceptions, with the rule taking effect on December 1, 2026 and the mandatory use starting April 1, 2027.
- Agents who must migrate will register in SIRE-IVA via the 'Registro Tributario' option in the 'Sistema Registral' using Clave Fiscal and the registration will apply from the monthly period they request.
- After registering in SIRE agents must request the deactivation of the corresponding SICORE codes, while SICORE will continue to be used for original or corrective filings for prior periods.
- The resolution expands SIRE to many regimes including providers of gas, electricity and telecoms, professional fees, monotributo taxpayers, multiple agro and primary-sector regimes, and several sector-specific withholding and perception schemes.
- ARCA allows irrevocable early adoption from the rule’s start date but requires it to cover all regimes where the agent is obliged, a step that will force accounting teams and firms to update systems and processes ahead of the April 2027 compliance deadline.