Argentina Updates Cross-Border Transaction Reporting Rules, Raises Thresholds and Clarifies Transfer Pricing Requirements

• Argentina issued Decree 767/2025, updating cross-border transaction reporting rules effective for fiscal years ending on or after 29 October 2025.
• The decree raises exemption thresholds for trade reporting and transfer pricing documentation, reducing requirements for smaller transactions.
• Mandatory electronic registration of export contracts for quoted goods is now required within 60 days of shipment.
• The definition and scope of “quoted goods” are expanded and clarified, including those involving specialized public entities.
• The decree aims to simplify tax compliance and clarifies market parameters for transactions in transparent markets.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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