- ARCA’s new VAT standards
- VAT: Obligations of platforms and taxpayers
This Tuesday, Customs Collection and Control Agency (ARCA) Important changes were implemented in the special VAT system.
Update, publish On Tuesday in the Official Gazette Through General Resolution 5794/25, it applies to operations carried out through… Digital platforms.
This came into effect on Monday, December 1, 2025 with the aim of updating the amounts and criteria that determine when a seller is considered a habitual seller.
ARCA’s new VAT standards
the General Resolution 5794/25 Establishes updated standards for determining habituality in e-commerce. Now, users who perform 10 or more monthly transactions In a total amount equal to or greater than $750,000 It will be considered Usual subjects and must pay VAT.
It will also be considered customary upon registration 4 or more transactions per month during the quarterProvided that it exceeds the accumulated amount $750,000. andThis action responds to exponential growth E-commerce In Argentina.
to Selling used goods for personal useThere is one important exception. It will not be considered normal if the total amount does not exceed $1,500,000Provided that the seller submits the corresponding advertisement before the platform.
The regulations apply to those who sell New or used furniture And providing services through digital platforms, without being registered in the name Value added tax officialexempt or attached Monotript.
Users become mindful “Uncategorized topics” As of the month following the habit check, they are no longer eligible upon registration Value Added Tax or MonotributeOr when usual activity stops.
VAT: Obligations of platforms and taxpayers
now, Digital platforms You must verify your tax ID through CUIT, CUIL, or CDI For all operators reached. VAT receipts must be shown Clear distinction In invoices issued.
In addition, the DFE notification system is replaced by an in-service consultation Tax law “our part”and facilitating communication between ARCA and taxpayers.
This update responds to the need Modernizing the tax system In the face of rising prices and the development of digital trade.
According to the government, previous standards have become outdated and have generated uncertainty among users and platform operators.
Thus, this measure seeks to provide Greater tax certainty Both taxpayers and digital platforms, adapting the tax system to the current reality of e-commerce in Argentina.
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