[REVISION HISTORY]

Argentina ARCA tax enforcement and digital reforms

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What changed

2026-10-30 17:54 UTC → 2026-10-31 10:06 UTC · added ~~removed~~

The Agency for Collection and Customs Control (ARCA) in Argentina has initiated several measures to modernize and enforce tax compliance. In one action, ARCA launched electronic audits targeting OnlyFans creators for allegedly undeclared income between the 2022 and 2024 fiscal periods. Some creators have contested the findings, claiming third parties managed their accounts, while one individual estimated potential liabilities, including fines and interest, could exceed $150 million. ARCA characterized this as an “electronic induction campaign” to encourage taxpayers to correct omitted declarations. Additionally, ARCA has mandated a transition to electronic invoicing for participants in the Monotributo Social and Monotributo Promovido programs. Under General Resolution 5893/2026, the previous allowance for manual paper billing will end, requiring a full shift to digital formats or fiscal controllers by November 1, 2026. To assist this transition, ARCA is promoting digital tools such as the “Comprobantes en Línea” service and the “Facturador” application. Paper booklets will only be permitted in exceptional circumstances involving technical contingencies where a valid Printing Authorization Code (CAI) is held. For debt management, taxpayers may use the “Cuenta Corriente de Monotributistas y Autónomos (CCMA)” service to consult unpaid amounts and access financing plans of up to 20 installments. Regarding income tax, ARCA has postponed the deadline for submitting 2025 income tax returns for individuals and undivided estates to November 16, ~~2026.~~ 2026, replacing a previous October 30 deadline. This extension follows requests from economic professionals and aims to accommodate regulatory adjustments from the Fiscal Innocence II Law, which seeks to facilitate the integration of non-banked savings into the formal economy. While the filing deadline has been moved, the deadline for the payment of the remaining balance remains fixed at July 27, 2026. Furthermore, ARCA has extended the deadline for taxpayers to join special payment plans until December 30, 2026, for the health sector, MSMEs, small taxpayers, and non-profit entities.

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