"IVA SIMPLE": Argentina Simplifies VAT Filing
- Daniela Lavin
- Jun 2
- 1 min read
Through General Resolution 5705/2025, published today, June 2, 2025, in the Official Gazette, the Revenue and Customs Control Agency (ARCA) has officially launched the new compliance framework known as “IVA SIMPLE,” which replaces the multiple current forms and systems with an integrated and assisted electronic process.
What changes?
Replacement of Forms F. 731, F. 810, F. 2082, and F. 2002 (VAT by Activity).
Implementation of the new Form F. 2051 through the IVA Portal on ARCA’s website.
The system will be pre-filled with issued and received invoices, advance payments, withholdings, and perceptions registered by the authority.
Taxpayers will be able to validate, adjust, or add additional information.
Key dates
June to October 2025: Optional use of the new system.
Starting November 2025: Mandatory implementation for all registered taxpayers.
Exempt taxpayers will continue using the Digital VAT Book only.
Benefits
Unified and simplified tax filing process.
Elimination of multiple forms.
Time savings and reduced risk of errors.
Direct validation of data already recorded by ARCA.
This new regime is a key step toward a more digital, simplified, and efficient tax system. It also highlights the importance of having well-organized accounting and non-accounting information to anticipate potential discrepancies or inconsistencies during the validation and tax determination process.
Source: ARCA
