Simple VAT Arrives in Argentina

During the meeting held on May 13, 2025, with the Professional Council of Economic Sciences (FACPE), the Revenue and Customs Control Agency (ARCA) announced the implementation of the new "Simple VAT" regime.

This measure is part of a broader tax modernization process aimed at simplifying VAT compliance through a unified and pre-filled form.

What does the Simple VAT regime propose?

• Replacement of multiple existing forms (731, 810, 2002, 2082) with the new Form F.2051

  
  

• Pre-filled declaration based on issued and received invoices

  
  

• Three integrated modules:

  
  

  • Registration of tax documents (input and output VAT)

    
    

  • Automatic tax calculation

    
    

  • Final balance to be paid

    
    

Key dates on the implementation timeline

• May 15: Release for feedback from professional organizations

  
  

• Starting in May: Voluntary enrollment for taxpayers

  
  

• November: Mandatory implementation begins

  
  

This new system is designed to simplify compliance, reduce errors, and leverage the digitalization of electronic invoicing.

This announcement marks an important milestone in the pursuit of greater efficiency, transparency, and simplification within Argentina’s tax system, as well as alignment with measures adopted by other countries in the region to facilitate tax compliance.