New ARCA Resolution updates VAT Perception regime for End-Consumer Sales
- Daniela Lavin
- Jun 10
- 1 min read
General Resolution 5710/2025, published today, June 10, in Argentina’s Official Gazette, introduces a key change to the VAT perception regime applicable to non-categorized purchasers—that is, those who do not certify themselves as registered, exempt, not subject to VAT, or enrolled in the Simplified Regime (Monotributo).
What’s Changing?
Section b) of Article 2 of General Resolution 2126 has been amended to incorporate a new criterion for identifying transactions with final consumers in certain economic activities.
Under this new criterion, a final consumer will be presumed when:
The purchaser, tenant, or service recipient explicitly declares themselves as a final consumer, and
The total value of the transaction does not exceed ARS 10,000,000, provided the supplier is engaged in one of the following activities (per CLAE Classifier):
463180: Wholesale sales in food wholesale supermarkets
471110: Retail sales in hypermarkets
471120: Retail sales in supermarkets
471130: Retail sales in minimarkets or self-service stores
This change simplifies the identification of final consumers in mass-market transactions, helping to ease compliance for businesses operating in these sectors.
Effective Date
The resolution comes into effect on July 1, 2025—the first day of the month following its publication.
This measure is part of ARCA’s broader effort to simplify tax regulations following its creation to replace the former AFIP. It also complements Resolution 5700/2025, which raised the monetary threshold for mandatory final consumer identification in invoices.
