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ARCA creates a new type of electronic receipt – Monthly Electronic Settlement

  • The Customs Collection and Control Agency (ARCA) has introduced the Monthly Electronic Settlement Receipt through General Resolution No. 5824/2026 to streamline the filing of Income Tax and VAT returns, replacing individual invoices for certain sectors with a consolidated electronic document per client.
  • This new receipt system applies to banks, financial institutions, insurance companies, card issuers, private schools, and prepaid medical entities, requiring businesses to identify customers using their CUIT (tax identification number) for all transactions, while end consumers’ identity information must be recorded for purchases of 10 million ARS or more.
  • The resolution also updates point of sale requirements, enforcing stricter notification deadlines for opening and closing points of sale, with the new receipt obligations and web system features becoming effective for transactions from July 1, 2026, onward.

Source Pagero



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