These are the 10 keys to General Resolution 5762 published in the Official Gazette According to the CEO of SDC Tax Advisors, Sebastián Domínguez:
Disappearance of the invoice “M”
The “M” invoice that must be used by taxpayers who do not prove heritage solvency or present inconsistencies, will be replaced.
Instead, there will be two new modalities:
- Invoice “A” with legend “Operation subject to retention”.
- Invoice “A” with legend “Payment in Informed CBU”.
Mandatory digital application and previous requirements
Those who apply for the first time authorization to issue vouchers “A” must do so electronically through the service with fiscal key “Billing and registration regimes (Rear/Rece/RFI)”.
- Human people and undivided successions will present form 855.
- Companies and other responsible, form 856.
In order to initiate the process, it is an indispensable requirement to have the CIT active without limitations and declare at least one economic activity in the “registration system”.
Requirements to obtain “A” invoice without legend
The conditions are:
- Not being achieved by causes that force them to issue with legend “Operation subject to retention”.
- Accredit heritage solvency.
- Not having requested VAT in the last 12 months being enabled only to broadcast “M”, with legend “Operation subject to retention” or are disabled for the issuance of vouchers.
Only taxpayers who fully comply with these points can issue “A” class invoices without legends.
How to accredit patrimonial solvency
Patrimonial solvency is accredited as follows:
Human persons: They must submit affidavits of personal assets of the last two imprisonment and/or the affidavit of the Special Regime for the Income of Personal Assets (“REIBP”), as appropriate, with the following conditions:
1) Having made the presentations within 30 calendar days from the expiration set for its presentation in the case of the Tax on Personal Assets and/or within the corresponding fixed period of being the “REIBP”. The affidavit of the “REIBP” cannot be used when the fiscal periods to be analyzed are 2026 and 2027.
2) externalize goods taxed by an amount greater than the non -taxable minimum.
3) Declare assets located in the country – between cash and household items – for values of more than 15% of the non -taxable minimum.
They may also prove the patrimonial solvency through the ownership of real estate or motor rates that exceed 6% of the non -taxable minimum, valued as indicated by the norm.
Companies: At least 33% of its partners must meet the above conditions or the company itself must accredit registrable goods. If the solvency cannot be validated automatically, the taxpayer must provide property titles, tax value or other documentation through “digital presentations”. The non -taxable minimum of personal goods for fiscal period 2024 was $ 292,994,964.89
Invoice “A” with legend “Operation subject to retention”
Taxpayers who fail to prove sufficient heritage solvency will be authorized to issue invoices with the legend “Operation subject to retention”, unless they exercise the option to invoice as with “Payment in Informed CBU”.
In the case of “A with retention” invoices, the acquirer, tenant or borrower must act as a retention agent at the time of payment, practicing:
- VAT: 100% retention of the tax corresponding to the operation.
- Gains: 6% retention on the taxable basis.
In this way, the issuer will receive an amount less than the one invoiced at the time of collection, and must compute the sums retained in their affidavits of VAT and profits.
“A” invoices with payment in informed CBU
It is an option that the taxpayer can choose those taxpayers who do not accredit patrimonial solvency but comply with subsections a) yc) of art. 3.
That is to say, it is not in causes to issue an invoice with retention or requested the decline in VAT in the last 12 months being enabled only to issue “M”, with legend “Operation subject to retention” or they were disabled for the issuance of vouchers.
In this case, customers will be obliged to pay exclusively in the bank account declared by the issuer either by transfer or deposit in it.
For monotributists who receive this type of invoices, the entire amount must be canceled by transfer or deposit.
Periodic compliance evaluations
ARCA will carry out a four -monthly monitoring system: in February, June and October the fiscal behavior of each taxpayer will be evaluated based on the information of the Book Digital VAT or the Affidavit of the VAT of the last defeated four -month period must have carried out at least operations in two months of that period.
According to the result, authorization can be maintained to issue without legends or can be passed to the category of “A with retention”.
At the beginning of each period, a preventive simulation will be made, notifying the taxpayer the inconsistencies detected so that they can correct them before the final evaluation.
Manifestation of disagreement
Those who are enabled only to issue invoices with retention may file a claim through digital presentations.
There they must accompany documentation that supports their patrimonial or fiscal compliance situation. ARCA must resolve within 15 business days and can make requirements to the taxpayer. The lack of taxpayer response to the requirements will be considered tacit withdrawal.
Transient deadlines and numbering continuity
Printed “M” invoices may continue to be used until the expiration of their authorization. In turn, the invoices to “operation subject to retention” will continue with the numerical correlativity of the old “M” invoices, unless a new point of sale is enabled.
Sanctions and entry into force
The rule will enter into force on December 1, 2025. The withholding agents do not practice withholdings, or that retain them but do not enter them, will be responsible for the tax omitted or retained and not deposited and may receive sanctions provided for in Law 11,683 and in the Tax Criminal Regime.
When the inconsistencies and/or breaches mentioned above were repeated and/or by relevant amounts, ARCA may enable the withholding agents to issue vouchers “A” with legend “Operation subject to retention” in replacement of vouchers class “A”.
Likewise, in the absence of Arca retention, the deduction of expenses will be challenged according to art. 43 of the Profit Tax Law.
Source: Ambito
