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Argentina: Provincial indirect tax developments

Recent measures address fiscal transparency, gross receipts tax collection, electronic notifications, and digital platform transaction thresholds.

October 14, 2026

Recent provincial measures address fiscal transparency requirements, gross receipts tax collection regimes, electronic notifications, and thresholds applicable to transactions through digital platforms.

  • Buenos Aires City: Resolution 339/2026 extends until January 1, 2027, the deadline for taxpayers and responsible parties to adapt their technical and IT systems to comply with the fiscal transparency regime for gross receipts tax.
  • Entre Ríos: Resolution 347/2026 extends until January 1, 2027, the deadline for gross receipts tax and professional practice tax taxpayers to adapt their invoicing systems to the consumer fiscal transparency regime.
  • Santiago del Estero: General Resolution 37/2026 requires collection agents specified in the resolution to use the collection agent reporting and control system (SIRCIP) to file returns and remit gross receipts tax collected beginning December 1, 2026.
  • Santiago del Estero: General Resolution 38/2026 confirms the mandatory and priority use of the provincial electronic tax domicile for notices to gross receipts taxpayers subject to the Multilateral Agreement, with the federal electronic tax domicile available as a supplementary method, effective September 17, 2026.
  • Jujuy: General Resolution 1765/2026 increases the monthly threshold from ARS 200,000 to ARS 750,000 for determining habitual transactions through digital platforms for purposes of SIRTAC withholding, while maintaining the requirement of at least 10 monthly transactions, effective September 4, 2026.
  • Chaco: General Resolution 20/2026 establishes a monthly threshold of ARS 750,000 or more for determining habitual transactions through digital platforms under the SIRTAC regime, effective August 25, 2026.

Read an October 2026 report (Spanish) prepared by the KPMG member firm in Argentina

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