Argentina's ARCA and ARBA introduce new digital import and tax regime rules

The Argentine Customs and Revenue Agency (ARCA) has digitized the procedure for requesting the release of guarantees tied to Mercosur imports. Through Resolution General 5880/2026 and the SITA electronic platform, importers can now submit digital Certificates of Origin, receive electronic verification, and obtain quicker approvals, while still subject to document validation.

The Buenos Aires Province Revenue Agency (ARBA) has revised the criteria for accessing its special gross income tax rate regime. Under Resolution Normativa 38/2025, applicants must have no outstanding fiscal debts and cannot carry non‑prescribed debts exceeding 10 million Argentine pesos, a move intended to promote equity and reward taxpayers with good compliance records.