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Argentina: Simplified pre-filled VAT return system introduced

The system replaces four existing forms with a single form and integrates the digital VAT book.

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August 25, 2025

The Argentine tax authority announced the introduction of a new simplified value added tax (VAT) return system (IVA Simple) through General Resolution 5705/2025, effective November 2025.

The system replaces four existing forms with a single form (F. 2051) and integrates the digital VAT book, allowing taxpayers to confirm or modify pre-filled information.


For more information, contact a KPMG tax professional in Argentina:

Agostina Beatriz Bermudez | agostinabeatrizbermu@kpmg.com.ar

Violeta Lagos | vlagos@kpmg.com.ar

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