Overview

• General Resolution 5768/2025, published today, takes effect October 8 and allows export refunds to cancel future tax, social security or customs liabilities even if no liquid debt exists at the time of the request.
• The change applies to Group I exporters with up to US$2 million in annual exports, covering about 85% of Argentina’s exporters.
• Exporters can choose to receive refunds via bank transfer to a registered CBU, an electronic bond for future tax obligations, or a credit recorded in the MALVINA (SIM) system for upcoming customs payments.
• To dispose of credits, beneficiaries must file through the tax key service “Solicitud Disposición de Créditos Aduaneros” in the “Cuenta Corriente Aduanera” module.
• Separately, from December 1 ARCA will eliminate class M invoices and enable class A variants with special legends, including an option labeled “PAGO EN CBU INFORMADA” for those without formal income to operate without automatic withholdings when using the declared account.