New Requirements for Filing Reports via ARCA Movil

Through General Resolution 5737/2025, published in the Official Gazette on July 31, 2025, the Argentine Tax Authority (ARCA) replaced the procedure for submitting certain tax, customs, and social security-related reports. The Resolution entered into force on August 10, 2025.

From now on, reports of irregularities submitted via the ARCA Movil application, formerly known as Mi AFIP, must be filed using a tax code with security level 2 or higher.

Reporters must also provide an email address and a contact phone number, describe the reported facts, complete the data the app requires, and, if available, attach supporting documentation.

Before this measure, reports could be submitted by simply providing a tax ID number and an email address, without any further validation.

Reports can be filed by scanning the QR code on the business’ F.960-Data Fiscal form, by providing the reported taxpayer’s the tax ID number, or by indicating their address. Once the report is filed, ARCA sends a confirmation receipt to the reporter’s email address. Afterwards, if appropriate, it will notify the reported to their electronic fiscal address for them to regularize their situation.

These measures seek to promote responsible use of the digital tool and ensure that the information received is complete and accurate.