Overview
- From March 2, taxpayers must use ARCA’s Sistema Registral to report domicile changes by filing electronic Form 420/D with a Clave Fiscal level 3 or higher.
- The prior postal code confirmation under RG 2109 is eliminated, with validation now handled entirely through digital records and uploaded documentation.
- A change must be reported within 10 business days; missing that deadline can trigger fines ranging from AR$150,000 to AR$35,000,000 under the updated Law 27.779.
- If the address is already verified it is confirmed immediately; otherwise ARCA has seven business days to accept or reject, with a 30-day window for taxpayers to cure inconsistencies.
- ARCA may fix a domicile de oficio for nonexistent or unknown addresses and can restrict changes based on SIPER risk profiles or a CUIT’s administrative status, a scope that tax advisors say may strain SMEs and invite disputes.