Argentina: Simplified pre-filled VAT return system introduced
The system replaces four existing forms with a single form and integrates the digital VAT book.
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