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Argentina: Changes to tax receipt issuance regime for VAT purposes; partial deferral of increase in tax on fuels

General Resolution 5716/2025 and Decree 441/2025

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July 2, 2025

General Resolution (RG) 5716/2025 (published in the official gazette on June 27, 2025) modifies the tax receipt issuance regime for value added tax (VAT) purposes established by RG 1575. In particular, the conditions for enabling class "A" and "M" receipts are redefined and made more flexible.

In addition, Decree 441/2025 (published in the official gazette on June 30, 2025) partially defers the increase in the tax on liquid fuels and carbon dioxide applicable to unleaded gasoline, virgin gasoline, and diesel for the first calendar quarter of 2024, as well as the increase in the tax on the second, third, and fourth calendar quarters of 2024, and the increase in the tax on the first calendar quarter of 2025.

Read a June 2025 report (Spanish) prepared by the KPMG member firm in Argentina

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