Argentina’s Customs Collection and Control Agency (ARCA) has introduced a new value-added tax filing system called “Simple VAT” (IVA Simple), aimed at simplifying the submission of VAT returns through a single electronic form.
According to an announcement published by ARCA on 2 June 2025, the new system was established through General Resolution 5705/2025 and replaces the current multi-form filing process with a unified and partially pre-completed digital procedure.
Single Form Replaces Multiple VAT Filings
Under the new framework, taxpayers will submit a single affidavit, Form F.2051, which ARCA said will be preloaded with information already available to the tax authority. Taxpayers will be able to review, confirm, modify or supplement the information before submission.
According to ARCA, the system consolidates several existing forms into one process and integrates the Digital VAT Book, allowing transaction records and tax calculations to be managed through a single declaration.
Once purchases and sales have been recorded, the system calculates the tax due, advance payments, credits, balances in favour of the taxpayer and the final payable amount. ARCA said taxpayers will also be able to view withholding and perception data reported through existing electronic retention systems.
Phased Rollout Through November 2025
ARCA outlined a phased implementation schedule for the new system.
The platform became available in June 2025, followed by an optional transition period running from June through October 2025. According to the agency, use of the new system became mandatory for all registered VAT taxpayers beginning in November 2025.
Tax-exempt taxpayers will continue using only the Digital VAT Book and are not required to adopt the new filing mechanism.
ARCA Highlights Compliance Benefits
According to the tax authority, the reform is intended to simplify compliance and reduce administrative burdens for taxpayers.
ARCA said the system reduces the number of required forms by 75%, eliminates much of the manual data-entry process and creates a fully digital filing workflow. The agency also said the new mechanism is expected to reduce filing errors and lower the amount of time businesses spend on VAT administration.
The announcement presents the initiative as part of ARCA’s broader effort to modernise tax administration through digital tools and automated compliance processes.
