Overview
- ARCA published a suite of Resoluciones Generales starting Monday that put a staggered mandatory electronic invoicing regime into effect, with a general start on July 1, 2026 and sector‑specific rollout dates through March 1, 2027.
- Resolución General 5869/2026 implements the decree widening exemptions to the Impuesto sobre los Créditos y Débitos to include registered PSAVs, card system companies and cash‑in‑transit firms and clarifies which operations qualify.
- Firms must register each affected bank account or payment CVU in ARCA’s Registro de Beneficios Fiscales for the exemptions to apply, and some beneficiaries must also be registered with sector regulators such as the CNV or BCRA.
- ARCA issued operational reliefs including an internal directive that bars inspectors from opening fiscalizations before verifying Formulario 2711, an extension of suspension of fiscal executions for promoted industrial firms to June 30, 2027, and a prolongation of certain import perception exceptions to December 31, 2026.
- The package aims to align tax treatment between traditional and digital finance, but affected banks, insurers, card networks, payment platforms and crypto firms must complete registrations and follow the invoicing calendar to obtain the benefits and procedural protections.