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Argentina Introduces Simplified VAT Return System, IVA Simple, Mandatory from November 2025

  • Argentine Tax Authority introduces a new simplified VAT return system called IVA Simple
  • Replaces four existing forms with a single form F 2051
  • Integrates the Digital VAT Book
  • Form is pre-filled by ARCA with available information
  • Taxpayers confirm or modify the information
  • Available starting June 2025
  • Optional transition period ends in October 2025
  • Mandatory from November 2025

Source: orbitax.com

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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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