Overview

• Resolutions 5762/2025, 5763/2025 and 5764/2025 were published in the Boletín Oficial today, with the new scheme taking effect on December 1, 2025.
• The former class “M” is replaced by two class “A” options with legends: “Operación sujeta a retención” and “Pago en CBU informada.”
• Taxpayers lacking accredited solvency may opt for class “A” with the “Pago en CBU informada” legend, which is not subject to retentions.
• Current holders of class “M” habilitation will be reassigned automatically to the new regime, preserving existing codes and numbering continuity unless a new point of sale is enabled.
• The reform relaxes the quarterly compliance review and adds a preventive simulation plus a web reproceso to correct issues, while RG 5763 raises cooperative and mutual reporting to ARS 1,600,000 per subject from a monthly ARS 10,000 trigger.