The Customs Collection and Control Agency (ARCA) has established changes to the special VAT income regime for operations involving the sale of goods, websites and provision of services arranged electronically through digital platforms through the procedure implemented through General Resolution 5794/2025 published in the Official Gazette.
The organization explained that the regulations made amendments to General Resolution 5319, which was identified as the amended standard within the new scheme. The text indicated that the update sought to define the operational scope of the topics reached and set clearer standards on tax determination by intermediaries and suppliers operating in digital environments.
The rule indicated that the system includes transactions arranged by electronic means within the framework of platforms that facilitate the display, advertising, or mediation of goods and services. He explained that those responsible for collecting or paying the tax must adhere to the declaration procedures stipulated in the approved tax systems.
The decision stipulates that covered subjects must record operations in computer systems provided by ARCA, in order to ensure traceability, verification and compliance with obligations associated with VAT. The measure stipulates that digital platforms that intervene in transactions must apply specific revenue mechanisms to ensure corresponding collection.
According to the text, the decision was issued within the framework of the inspection, control and collection powers assigned to the Authority. The entity noted that the modernization of the system is part of the regulatory adaptation that began in previous periods, with the aim of reorganizing the scope of collection systems applied to activities subject to digital mediation.
This measure was ordered to be sent to the tax control regions and submitted as soon as the administrative procedures are completed. The organization stressed the necessity of implementing the updated system as of the date indicated in the appendix and in accordance with the provisions regulating tax work in electronic environments.