Public Registry of Commerce Modernizes, Digitizes Procedures

Between June and July 2026, the Public Registry of Commerce of the City of Buenos Aires enacted General Resolutions 6/2026, 7/2026, and 9/2026, which form part of a regulatory package aimed at comprehensive digitalization, procedural simplification, and the reduction of formal burdens for entities subject to its jurisdiction. The main features of each resolution are summarized below.

1. Extension of the Financial Statements Moratorium (IGJ GR 6/2026)

General Resolution 6/2026, published on June 18, 2026, and effective as of July 1, 2026, extends until December 31, 2026, the moratorium regime originally established by IGJ General Resolution 4/2025. The moratorium allows entities to regularize overdue financial statements and related documentation regardless of the number of outstanding fiscal years by paying a single filing form.

This Resolution also extends the regime to financial statements and related documentation corresponding to fiscal years ending on June 30, 2026. In addition, it suspends the initiation and processing of administrative proceedings for failure to file financial statements until December 31, 2026, except where such proceedings must be initiated, conducted, or carried out pursuant to a court order. Filings must be submitted through the digital filing system for the IGJ to make them available on its website.

2. New IGJ Open Documentation Online System (IGJ GR 7/2026)

General Resolution 7/2026, published on July 1, 2026, creates the IGJ Open Documentation Online System to receive, process, and digitally manage all proceedings carried out by entities subject to the IGJ’s registration and supervisory authority. Filings made through the System produce the same legal effects as paper-based ones.

The System replaces articles 5 and 6 of Annex A to IGJ General Resolution 15/2024. Access will be granted through a web browser on the IGJ’s official website, using ARCA Tax Password credentials with security level 3 or higher, which will operate as an electronic signature for the documentation submitted. Applicants must file the documentation under sworn statement. The System will be implemented gradually, and the technical requirements and implementation schedule will be established through operating guidelines.

The filing form will be generated automatically, documents will be uploaded individually, and the system will issue an immediate acknowledgement of receipt, generating a corresponding electronic file. Notifications will be sent to the electronic domicile and will have the same legal effects as personal service or service by judicial notice. The issuance of procedural guidelines is pending.

3. Digitalization of the Financial Statements Filing Regime (IGJ GR 9/2026)

General Resolution 9/2026, published on July 2, 2026, and effective as of the following day, comprehensively reforms the financial statements filing regime in IGJ General Resolution 15/2024, by repealing several provisions of Annex A. The Resolution contemplates a digitalized framework based on ARCA Tax Password access, electronic signature effects, the potential automatic import of information from the Professional Council of Economic Sciences of the City of Buenos Aires (CPCECABA), and technical requirements to be established by circular.

For corporations subject to article 299 of the Argentine Companies Law and corporations not included in such regime, the 15-day filing period following the approving shareholders’ meeting remains unchanged. The required documentation includes approved financial statements with the corresponding signatures and auditor’s report, the report of the supervisory commission or statutory auditor (if any), the annual report, the minutes of the meeting convening the shareholders’ meeting and proof of publication (where applicable), as well as the relevant minutes and attendance record.

This Resolution further eliminates the obligation for corporations subject to article 299 of the Argentine Companies Law to submit financial statements to the IGJ before the shareholders’ meeting.

Corporations and limited liability companies whose capital reaches the threshold established in article 299(2) of the Argentine Companies Law must prepare their financial statements in accordance with the professional accounting standards adopted by CPCECABA. Companies may elect to apply International Financial Reporting Standards (IFRS) or IFRS for SMEs, as applicable, in accordance with standards adopted by such Council. Parent companies, subsidiaries, and affiliated entities linked to companies supervised by the Argentine Securities Commission may file their financial statements in accordance with the regulations of such authority, where compatible.

Regarding civil associations and foundations, the Resolution aligns accounting standards with those adopted by the CPCECABA. Category I and II civil associations must file their annual documentations within 30 calendar days following the approving assembly without the need for a pre-assembly file. Category III civil associations must submit a pre-assembly file at least 15 calendar days before the assembly, followed by the post-assembly filing within 30 calendar days after the meeting. Foundations must file their documentation within 15 business days following the approving meeting of the Board of Directors, including a special report prepared by a Certified Public Accountant regarding deviations from, and corrective measures related to, the current three-year action plan.