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.
The Current Law Article 40 of Law 27.799 establishes an irrebuttable presumption [iuris et de iure] that filed income tax and VAT returns are correct for all non-prescribed periods [períodos fiscales no prescriptos]. The presumption is triggered when a taxpayer enrolls in the simplified income tax regime [Ganancias Simplificadas], files the simplified return [declaración jurada simplificada], and regularises the resulting balance.
While the presumption holds, ARCA cannot challenge those returns, and taxpayers are released from civil liability and criminal exposure under the Tax Criminal Regime [Régimen Penal Tributario] of Law 27.430. ARCA can only pierce the shield by challenging the simplified income tax return itself and establishing a significant discrepancy [discrepancia significativa], defined in Article 40 as any of three conditions:
a 15% or greater increase in tax liability resulting from the challenge;
a difference exceeding the simple evasion threshold under Law 27.430; or
the use of apocryphal invoices [facturas u otros documentos apócrifos] where the taxpayer does not rectify and pay the difference with interest.
The existing text does not specify whether the shield covers VAT returns for the base fiscal year itself — the year used to enter the regime — or only prior years. What the Draft Changes The June 8 draft proposes to amend Article 40 to explicitly confirm that non-prescribed periods include VAT through December of the base fiscal year.
It adds two carve-outs under which the presumption of exactness will not apply to those VAT returns:
use of apocryphal invoices [facturas u otros documentos apócrifos]; and
income improperly computed through offsets against withholdings, advance payments or retentions [retenciones, percepciones, pagos a cuenta y anticipos].
Outside these two carve-outs, 2025 VAT returns are likely shielded for taxpayers who enroll and regularise in time. ARCA's only audit pathway remains a challenge to the simplified income tax return producing one of the Article 40 discrepancy triggers — the draft does not create a separate VAT-specific audit mechanism. Status
The draft has not been enacted, yet.
No official ARCA interpretive statement on the scope of the VAT shield has been issued. Decree 93/2026, published February 9, 2026, which regulates the simplified regime, and General Instruction 1/2026 [Instrucción General IG-ARCA-2026-1], ARCA's principal guidance following enactment of Law 27.799, do not address this question. The enrollment deadline for fiscal year 2025 is the day before the first general filing deadline in June 2026.
