Argentine Tax Authority Implements Simple VAT

Through General Resolution 5705/2025, the Argentine Tax Authority (ARCA) simplified the determination and payment of Value Added Tax (VAT) for registered taxpayers, creating a single, comprehensive, and assisted electronic procedure called Simple VAT, which replaces the previous systems and tax return forms (F. 731, F. 810, F. 2082, and F. 2002 VAT by Activity).

The Simple VAT method will be mandatory as of the November-2025 tax period and will require using the PORTAL IVA application to prepare and submit the new Form F. 2051 (which replaces all other tax returns forms).

This system will offer modules for the electronic registration of transactions (with access to issued and received invoices) and an automatic pre-assessment of the tax based on pre-loaded data. Taxpayers will be able to validate, adjust, or modify the information in the system.

For tax periods June–October 2025, taxpayers may choose to use the new Form F. 2051, and they will not be required to electronically record transactions using the Digital VAT Book. They can also continue to use the previous forms (i.e., Form F. 731 or Form F. 2002 VAT by activity).

The adjustments to the PORTAL IVA for Form 2051 will be available as of June 30, 2025.