Argentina’s Revenue and Customs Control Agency (ARCA) introduced a new simplified VAT return system, known as “Simple VAT,” on 2 June 2025 through General Resolution 5705/2025. ARCA has been moving toward a more transparent, digitalised and automated model for VAT compliance and Simple VAT is a key tool to modernise compliance, without altering the legal structure or the substantive VAT obligations of taxpayers. It introduces a new monthly filing regime that replaces the traditional VAT return with a digitised, assisted procedure based on a single electronic submission via a single VAT portal.
The Simple VAT system, which will apply to all VAT-registered taxpayers in Argentina, was launched in June 2025. It becomes mandatory for the submission of returns starting 1 November 2025, but taxpayers may elect to use it before that date.
A new pre-filled form integrates taxpayer data on transactions, withholdings, tax credits, advance payments and existing account balances into a single form. Taxpayers can review, adjust or confirm the information and pay VAT directly through the platform, eliminating the need for filing separate forms and/or manual data entry.
This model aims to reduce errors, streamline administrative tasks and align taxpayer records with those held by ARCA, thus promoting traceability, interoperability and operational efficiency. With this initiative, ARCA consolidates a paradigm shift in VAT compliance—placing digital assistance, simplification and information quality at the core of the modern tax administration.
Alejandra Sarni
BDO in Argentina
The Simple VAT system, which will apply to all VAT-registered taxpayers in Argentina, was launched in June 2025. It becomes mandatory for the submission of returns starting 1 November 2025, but taxpayers may elect to use it before that date.
A new pre-filled form integrates taxpayer data on transactions, withholdings, tax credits, advance payments and existing account balances into a single form. Taxpayers can review, adjust or confirm the information and pay VAT directly through the platform, eliminating the need for filing separate forms and/or manual data entry.
This model aims to reduce errors, streamline administrative tasks and align taxpayer records with those held by ARCA, thus promoting traceability, interoperability and operational efficiency. With this initiative, ARCA consolidates a paradigm shift in VAT compliance—placing digital assistance, simplification and information quality at the core of the modern tax administration.
Alejandra Sarni
BDO in Argentina