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Policy Development·

Argentina Moves to Confirm VAT Shield Scope as Fiscal Innocence Law Amendment Advances

The Argentine government published a draft amendment to Article 40 of the Fiscal Innocence Law [Ley de Inocencia Fiscal] No. 27.799 on June 8, 2026, clarifying that the fiscal shield [blindaje] covers VAT returns through December of the base fiscal year.

Law & Regulation·

Argentina Expands Factory Customs Regime to Include Suppliers

Decree No. 252/2026 extends Argentina's factory customs regime to suppliers of participating establishments, allowing them to import goods under the regime for intermediate production processes.

Policy Development·

Argentina Scraps National Internal Taxes, Updates Provincial Gross Revenue Measures

While Argentina's newly enacted Ley de Modernización Laboral (Law 27802) is primarily a labor overhaul, it contains several significant changes to indirect taxation that businesses should be aware of.

Administrative News·

Argentina Tightens VAT Rules for Digital Platform Sellers

Argentina's tax authority ARCA (Agencia de Recaudación y Control Aduanero) has updated its VAT withholding regime for transactions conducted through digital platforms, raising monetary thresholds while clarifying who falls within the rules.

Law & Regulation·

Argentina Relaxes VAT Receipt Conditions, Defers Fuel Tax Increases

General Resolution 5716/2025 makes class A and M VAT receipt issuance more flexible, while Decree 441/2025 postpones fuel tax increases for multiple quarters through early 2025.

Administrative News·

Argentina Launches ‘Simple VAT’ System to Streamline Tax Filings

Argentina's tax authority launched IVA Simple through General Resolution 5705/2025, consolidating four existing VAT forms into a single pre-filled return integrated with the digital VAT book.

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Argentina Monthly Updates — Past Issues

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