Nov 2025 ARCA mandates “Simple VAT” digital VAT books, reducing bureaucracy and offer of pre-filled returns
The Customs Collection and Control Agency (ARCA) made official on 1 June the mandatory new VAT calculation and reporting system, Simple VAT. This includes pre-filled VAT returns. and supported by Argentina e-invoicing.
It will be implemented in stages over the coming months, including May testing and voluntary phase, becoming mandatory 1 November 2025. The main objective of “Simple VAT” is to consolidate taxpayers’ tax information by preloading data that must be updated or modified through specific adjustments.
Structure of “Simple VAT”
The “Simple VAT” system is structured into three interconnected modules, each with a specific function within the declaration flow:
- Registration: Allows the management of tax debits and credits. While the VAT ledger may be subject to direct modifications, adjustments to the tax declaration (Form 2051) will only be made through specific allocations to the total tax debits or credits determined by the system. This module is the basis for consolidating information on taxpayer transactions.
- VAT Calculation: Based on the information recorded in the previous module, the system automatically calculates the tax liability, determining the VAT amount corresponding to the fiscal period.
- VAT Balance Due: Once the determination is complete, this module displays the result of the return, indicating the net amount due to ARCA or, where applicable, the credit balance that may be used or requested according to current regulations.
Implementation Schedule
ARCA has defined a progressive schedule for the adoption of the system, which includes testing, optional use, and general mandatory stages:
- 15th May: Initial testing: the system will be available for professional entities to test and provide suggestions, in a feedback phase prior to mass implementation.
- Voluntary phase: Starting with the May accrual period, with a June expiration date, taxpayers will have the option to begin using the new system. However, during this phase, the submission of the Digital VAT Book accompanied by Forms F. 731, F. 810, or F. 2002 (depending on the activity and status of the taxpayer) will continue to be mandatory, while Form F. 2082 will be void.
- Mandatory Registration Module: It is crucial to note that, starting with the May accrual period, the new registration module will be mandatory for all taxpayers, regardless of whether or not they choose to submit Form F. 2051 at this initial stage.
- 1st November: Mandatory Use (Full System): The “Simple VAT” system and exclusive submission using Form F. 2051 will be mandatory for all taxpayers starting with the November accrual period.
- Extension Request: The CPCEs expressed their intention to request an extension for the optional implementation of Form F. 2051, proposing that it begin with the June accrual period, with a July expiration date.
Unifying registration and filing of the returns into a single form, Form 2051.
The main change lies in the implementation of a new procedure that unifies the registration and filing of the Value Added Tax (VAT) declaration into a single form, Form 2051. This will replace and annul the current Forms 731, 810, 2002, and 2082, thus simplifying the diversity of filings required until now.
