Digital Platforms and PSPs: Reporting Obligations Updated

Through General Resolution 5804, published in the Official Gazette on December 24, 2025, the Argentine Tax Authority (ARCA) amends the information reporting regime on virtual and non-virtual asset movements established in Title II of General Resolution 4614. The amendments seek to align the required data with the evolution of the sector, improve the accuracy of the information, and simplify administrative processes.

Entities subject to this reporting regime include those that administer, manage, control, or process asset movements through electronic or digital management platforms, on behalf of individuals and legal entities resident in Argentina or abroad. This includes Payment Service Providers (PSPs) that offer payment accounts in relation to their clients.

Main Amendments

The Resolution introduces the following relevant changes:

• It redefines the scope of the information reporting regime and details the data that platforms must provide, including PSPs that offer payment accounts. It also reaffirms the obligation to report each client’s list of accounts, together with openings, closures, and modifications, as well as total monthly amounts of inflows, outflows, and ending balances, expressed in ARS. This obligation applies even when the accounts are held with other entities but are managed through the reporting platform.
• It maintains the conversion criterion when amounts are expressed in foreign currency, digital currency, or virtual assets, and establishes that it is the exchange rate applicable on the last business day of the reported month that must be used.
• It expands the monthly information that obligated entities must submit regarding account holders and other account participants, including their role within the account, nationality, identification data, tax identification number, opening and closing dates, and the number of associated accounts.
• It incorporates a detailed framework regarding balances visible to users on the platform, covering accounts in ARS, foreign currency, and virtual assets, including balances invested in mutual funds or other instruments available to the user through the digital wallet. Regarding associated accounts, the Resolution requires reporting the type and number of the account, the number of participants, data of the issuing entity, and—where applicable—the identification of third parties on whose behalf and order transactions are carried out, whether domestic or foreign.
• It strengthens the level of detail required regarding reported transactions that, in all cases, modify the user’s available balance, distinguishing the type of inflow or outflow, the currency involved and its equivalent in ARS, and including the identification of source or destination accounts when certain thresholds the Resolution establishes are exceeded.
• It indicates that record layouts and other guidelines will be available in the Virtual and Non-Virtual Assets section of the Digital Economy microsite on ARCA’s official website

Effective Date

Although the Resolution entered into force on the date it was published, the changes introduced to the information to be reported will apply to informative sworn statements whose filing deadlines fall from May 2026 onwards.