- New Tax Transparency Regulation: The Customs Control and Collection Agency (ARCA) has issued General Resolution 5614/2024, regulating the tax transparency regime established by Law 27743, set to take effect on January 1, 2025.
- Invoice Requirements for Large Companies: The regulation mandates that all receipts include a line item for the value-added tax (VAT), and large companies must also specify any internal taxes affecting the final price paid by consumers.
- Phased Implementation for VAT Registrants: Initially, only large companies are required to itemize VAT and other indirect taxes on invoices, while all other VAT-registered entities must comply with the tax transparency regime starting April 1, 2025.
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