Starting Monday, December 1 at three o’clock Significant changes in the national and regional tax environmentwhich seeks to simplify processes, digitize administration and improve financial control: simple VAT, standardization of Invoice M into Invoice A scheme, digitization of withholding receipts by ARBA.
What does the new mandatory simple VAT look like?
Simplified VAT is a radical amendment to the system of determining and submitting the VAT return to registered responsible parties. Its main goal is administrative simplification through digitization and pre-loading of data.
Beginning in the November 2025 financial period (introduction and expiration in December) use of the system Simple VAT is mandatory for everyone Registered responsible taxpayers.
New scheme Replaces polymorphism Split VAT return with one digital form: F.2051.
This new unified form not only consolidates tax determination; Also digital VAT book functionsAnd integrate all information on one platform.
How does simple VAT work?
Simple VAT operates in two main and automatic modules, supported by information ARCA already has:
Electronic registration of operations: The system automatically uploads all receipts (sales and purchase invoices) issued and received by the taxpayer. The user only needs to validate, edit or adjust the pre-filled information.
Determine the tax and balance: The final calculation of the VAT payable or the balance in his favor is made, taking into account the deductions and receipts registered in the SIRE and SICORE systems, as well as any payment on account.
A. is estimated Significant bureaucratic reduction In the number of forms and the elimination of manual data entry, and with pre-population, advertising reduces typing or calculation errors.
The condition for using it is to have Tax code with security level 3 or higher.
What new items replace Invoice M?
The main novelty is the eventual elimination of the M-invoice and its replacement by two new A-type invoicing methodsIn an effort to simplify revenues and make financial control mechanisms more efficient.
Invoice M was used by Taxpayers who, at the beginning of their activity or due to discrepancies (lack of financial or financial solvency) was discovered, and they were not allowed to issue Invoice A. Issuing the invoice required withholding 100% of the value-added tax and 6% of the profits for the recipient, as a tax protection measure.
Starting December 1, This system is replaced by two different types of invoice A With specific legends:
1. Invoice A “Transaction subject to withholding”
Replaces old Invoice M.
It is issued by taxpayers who They failed to prove financial solvency Required by ARCA or current discrepancies.
Its effect is that the recipient (customer) must withhold taxes in full.:
- 100% of the VAT invoice.
- 6% income tax on the taxable base.
New A invoices will follow with this legend Numerical correlation of old M bills.
2. Invoice A “Payment in informed CBU”
They are issued by taxpayers who meet certain solvency requirements, but are still financially controlled, and choose this method.
In this case, Retention is not practiced 100% VAT and 6% profits.
The VAT registered recipient (customer) must pay the total invoice amount or the difference therefrom By transfer or deposit to the declared CBU And published by the source before ARCA. If payment is made by other means, the benefit is lost and full deductions are activated.
ARBA is working to digitize blocks and visualizations
Collection Agency of the Province of Buenos Aires (ARBA) is working to completely digitize the tax withholding management process and gross income tax perceptions in your jurisdiction.
As of December 1, collection agents (businesses that withhold or collect taxes) must use a new digital platform to manage this activity. Manual or paper reservation receipts/receipts are cancelled.
One digital receipt (A-122R): The new system requires agents to create the A-122R digital receipt, which will be the taxpayer’s only valid proof (holders/recipients) for purposes of calculating the on-account payment on their gross income split return.
Online consultation: Both collection agents and taxpayers will be able to consult and download the A-122R receipt online using the CUIT and Tax Identification Code (CIT).
Simplify declaration: The platform will standardize data uploading, allowing agents to submit their statements directly from the application after registering deductions, reducing duplication of tasks.
These three tax changes since December have the common goal of modernizing, simplifying and making the national and regional tax system more transparent, while strengthening financial control tools.