Argentina: Updates to reporting requirements for cross-border transactions

Decree 767/2025 (published in the official gazette on October 28, 2025) introduced the following updates—effective for fiscal years ending on or after October 29, 2025—to the reporting requirements for cross-border transactions:

• The annual amount for which entities carrying out import and/or export transactions of goods between independent third parties are exempt from providing the information required by the Argentine Customs Administration (ARCA) is increased to US$500 million.
• The obligation to submit a transfer pricing study and Master file will not apply to entities whose transactions with related parties abroad or entities in low-tax or no-tax jurisdictions or non-cooperative jurisdictions do not exceed, in aggregate, US$150 million annually or US$15 million per transaction.
• The definition of “quoted goods” is expanded to include specialized public entities. 
• Contract registration for export operations of goods with quotations must be carried out electronically, in the manner, timeframes, and conditions established by ARCA, without exceeding 60 days from the shipment date.
• The market parameters for transactions in transparent markets are clarified.

Read an October 2025 report (Spanish) prepared by the KPMG member firm in Argentina