What the Resolution Does
General Resolution 5794/2025 modifies the existing framework established under Resolution 5319, which created a special VAT collection regime for sales of goods and services concluded electronically through digital platforms — think marketplace transactions, freelance service bookings, and similar online commerce.
Who Is Affected
The resolution targets three categories of sellers operating through digital platforms:
Registered VAT taxpayers, who are brought within the withholding mechanism directly
Monotributo (simplified regime) registrants, subject to the regime only when specific triggering conditions arise
Uncategorized sellers — those who cannot demonstrate they are registered for VAT, exempt, or on Monotributo — when they transact habitually or repeatedly
The Habituality Thresholds
For uncategorized sellers, the updated thresholds that trigger VAT obligations are:
10 or more transactions in a calendar month through a single platform, with combined value of at least AR$750,000; or
4 or more transactions per month across any four-month block (January–April, May–August, or September–December), with cumulative value reaching the same AR$750,000 threshold
A higher threshold of AR$1,500,000 applies specifically to sellers of used personal goods — items that were previously used for personal consumption — giving occasional private sellers more breathing room before VAT obligations kick in. However, sellers invoking this exception must declare it as a sworn statement to the platform, and cannot use it again for two calendar years.
Practical Mechanics
Once an uncategorized seller crosses the habituality threshold, VAT perception applies from the first day of the following month and continues until they either register formally for VAT or Monotributo, or demonstrably cease habitual activity.
Platforms acting as collection agents are required to ensure all resident sellers identify themselves using their CUIT, CUIL, or CDI tax identification codes.
Sellers who have had VAT withheld can check the reason and applicable rate through ARCA's "Nuestra Parte" online portal using their tax credentials.
Effective Date
The resolution took effect December 1, 2025, applying to all transactions concluded electronically from that date onward.