- ARCA introduced a new system called Simple VAT to simplify VAT return submissions in Argentina.
- General Resolution 5705/2025 replaces current forms with Form F. 2051, pre-filled with ARCA data.
- Forms F. 731, F. 810, F. 2002, and F. 2082 are eliminated.
- Information is consolidated into a single document integrated with the Digital VAT Ledger.
- Taxpayers can review, modify, or confirm prefilled data.
- The Simple VAT process involves electronic loading of purchase and sales operations and digital tax calculation.
- Implementation starts in June 2025, with mandatory use from November 2025 for VAT-registered taxpayers.
- Exempt taxpayers will continue using the Digital VAT Ledger.
- Benefits include a 75 percent reduction in forms, elimination of manual data entry, a fully digital process, reduced errors, and time savings.
- Part of a broader tax system modernization policy to encourage compliance and improve efficiency.
- VAT reforms began earlier in the year with automated declaration processes.
Source: auxadi.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.
