Information regime for virtual wallets in Argentina: ARCA updates the rules for virtual assets

The Customs Collection and Control Agency (ARCA) published General Resolution 5804/2025 , which introduces relevant modifications to the information regime for virtual wallets and virtual assets in Argentina .

The objective of the regulation is to simplify reporting processes and improve the quality and accuracy of tax information related to digital economy transactions, in a context of increasing use of virtual wallets, PSPs and crypto assets.

What changes in the reporting regime for virtual wallets in Argentina?

The resolution incorporates operational and technical adjustments that directly impact platforms that act as intermediaries for payments and custody of digital assets.

New minimum amounts for reporting transactions

One of the main changes to the information regime for virtual wallets in Argentina is the updating of the minimum reporting thresholds .

Platforms will only be required to report when monthly income, expenses, or balances reach or exceed the following values:

• Individuals: ARS 50,000,000

• Legal entities: ARS 30,000,000

  
  

This adjustment seeks to reduce the administrative burden on lower-volume operations and focus control on economically relevant movements.

Conversion of virtual assets to Argentine pesos

In the case of cryptocurrencies and other virtual assets , the regulation establishes a specific valuation rule within the information regime for virtual wallets in Argentina.

The conversion to Argentine pesos must be done using:

• The latest quoted value (buyer's price)

• Determined by the platform itself

• Valid until the last day of the reported month

  
  

This reinforces the traceability and homogeneity of the data reported to ARCA.

Greater level of detail in the reported movements

The resolution expands the level of disaggregation required in the reporting of transactions, deepening the scope of the information regime for virtual wallets in Argentina.

The platforms must identify, among other concepts:

• Own and third-party transfers

• Payments via Transfers 3.0

• Returns from investments and loans

• Foreign currency buying and selling transactions

  
  

This approach allows for a better classification of digital financial flows and strengthens tax control mechanisms.

Information about investments available in virtual wallets

Another relevant point of the information regime for virtual wallets in Argentina is the express inclusion of the investments offered within the platforms .

The balances invested in the following must be reported:

• Mutual Funds (FCI)

• Other financial instruments available through the virtual wallet

  
  

This expands the informational scope beyond traditional transaction balances.

Mandatory identification of CBU and CVU in certain cases

The standard incorporates a specific additional control rule.

When a transfer, whether from the user or a third party, exceeds 5% of the established minimum amount (approximately ARS 2,500,000 for individuals), the platform must report the following:

• CBU or CVU of origin

• Destination CBU or CVU

  
  

This requirement strengthens the traceability of relevant operations within the information regime for virtual wallets in Argentina.

When do the new obligations come into effect?

The new technical specifications will be mandatory for informational sworn statements that expire from May 2026 onwards .

This gives platforms an adaptation period to adjust systems, transaction classification processes, and valuation mechanisms.

Source : Official Gazette

Brinta and online access to tax information for virtual wallets

The reporting regime for virtual wallets in Argentina requires traceability and continuous control of tax information .

Brinta helps digital platforms and PSPs centralize and govern tax information , reducing operational risks.

Talk to our team and prepare your digital operation for the new requirements in Argentina.