- 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
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