- Extended VAT Computation Period: Taxpayers may now compute VAT perceptions not only in the fiscal period they occurred, but also in any of the following five periods, offering greater flexibility for reporting.
- Unified Treatment Across Resolutions: The update modifies multiple prior resolutions to harmonize the rules for computing VAT perceptions, retentions, and advance payments across various taxpayer categories.
- ✅ Retroactive Application Allowed: In exceptional cases, perceptions may be applied to the immediately preceding fiscal period if the transaction occurred then and the perception was made before the filing deadline.
Source General Resolution 5750/2025 issued by the Agencia de Recaudación y Control Aduanero
Latest Posts in "Argentina"
- Argentina Simplifies Monthly VAT Reporting Rules for Taxpayers with New Flexibility Measures
- ARCA Extends Deadlines and Eases VAT Perception Calculations for Registered Taxpayers
- Argentina Eliminates Export Duties on 231 Mining Products to Boost Investment and Exports
- Argentina Exempts Select Sectors from Advance VAT Collection for Transactions Under ARS 10 Million
- Argentina Clarifies VAT Compliance: When Advance Collection Is Exempt
