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Argentina: Recent indirect tax developments

Including nationwide and provincial developments

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january 6, 2026

The KPMG member firm in Argentina prepared a report regarding the following recent indirect tax developments:

  • Nationwide: Updated habitual activity parameters for value added tax (VAT) withholding regime for digital platforms—effective December 1, 2025 (ARCA General Resolution 5794/2025); monthly reports (no longer weekly) of fiscal controllers—effective December 16, 2025, and applicable for reports from January 1, 2026 (ARCA General Resolution 5801/2025)
  • San Juan: Amendments to 2025 Tax Law San Juan DGR Law 2767-I—effective November 27, 2025
  • Buenos Aires: Temporary suspension of gross receipts tax collection agents for noncompliance—effective December 3, 2025 (ARBA Regulatory Resolution 30/2025); modification of activity classification system and re-registration—effective January 1, 2026 (ARBA Regulatory Resolution 34/2025); gross income tax surcharge for port terminal operators—effective January 1, 2026 (ARBA Regulatory Resolution 35/2025)
  • Buenos Aires City and Santa Fe: Reciprocal offsetting of credit balances in gross income tax—effective for applications from December 1, 2025, and offsets from January 1, 2026 (AGIP Resolution 535/2025 (CABA) and API Santa Fe Resolution 22/2025)
  • Buenos Aires City: Expansion of expedited procedure for refund of overpayments in gross receipts tax—effective January 1, 2026 (AGIP Resolution 558/2025)
  • Corrientes: Updated exclusions from special gross income tax regime—effective December 1, 2025 (DGR Corrientes Resolution 284/2025)
  • Entre Ríos: Adherence to fiscal transparency regime for consumers—effective December 1, 2025, pending regulation (Entre Ríos ATER Law 11,232)
  • La Rioja: Mining companies as withholding agents for gross income tax—effective date November 25, 2025 (General Resolution DGIP La Rioja 25/2025)
  • Misiones: Repeal of information, withholding, and collection regimes—effective December 1, 2025 (General Resolution DGR Misiones 23/2025)
  • Córdoba: Adherence to new NAES and re-registration of activities—effective January 1, 2026 (DGR Córdoba Regulatory Resolution 27/2025)

Read the December 2025 report (Spanish)

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