The Customs Collection and Control Agency (ARCA) officialized a new system called “Simple VAT”, aimed at the monthly determination and presentation of the Value Added Tax (VAT). The measure was formalized through the General Resolution 5705/2025published in the Official Gazette, with the signing of the head of the agency, Juan Alberto Pazo.
The new scheme replaces current forms and procedures, and It will be mandatory from the fiscal period of November 2025 For all those responsible for tax. Between June and October of this year, the use of the system will be optional as part of a Transition periodwhile exempt taxpayers will continue to use the Digital VAT Book as until now.
As detailed by the agency in an official document entitled “Simple VAT: ARCA speeds up the presentation of affidavits”the new system implies a drastic simplification OF THE PROCESS: THE FORM F. 2051preloaded with data available in the organism’s bases, will be the only means enabled for the preparation and presentation of the monthly declaration. This will replace the forms F. 731, F. 810, F. 2002 and F. 2082and will also integrate the function of Digital VAT Book.
Simple VAT: A two -stage system
Simple VAT will work in two automated modules:
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ELECTRONIC REGISTRATION OF OPERATIONS: Automatic load of the vouchers issued and received, which may be validated, modified or adjusted by the taxpayer.
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Determination of the tax and the resulting balance: Presentation of the final calculation of the tax, including payments on account, balances in favor, withholdings and perceptions recorded in the systems Sire and Sicore.
The use of the new system will require Fiscal key with security level 3 or higherand will follow the expiration calendar provided by the General Resolution No. 4,172 and its amendments. The cancellation of balances will continue through the traditional media.
How “Simple VAT” impacts on taxpayers
According to Arca, the initiative seeks reduce administrative load and errors in the presentation of statements. Among the outstanding benefits are included:
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75% reduction in required forms
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Elimination of manual data load
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Unification of processes on a single digital platform
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Operating time savings and lower possibility of errors
The resolution also foresees repeal of twenty previous regulations As of December 1, 2025, including general resolutions. 715, 765, 1045, 1479, 2100, 4591, 4630, 5591 and 5658, among others. However, the previous schemes for the statements corresponding to October 2025 and previous periodswhich will continue to be presented with the current methods.
In its foundations, the official text indicates that the measure responds to the intention of the National Executive Power of “Implement mechanisms aimed at improving and simplifying tax processes”. In its elaboration, the Directorate of Legislation intervened, the General Subdirections of Legal Affairs, Collection, Control, Institutional and Systems and Telecommunications.
The parameters of the Book Digital Book are redefined
Through the General Resolution 5707/2025, The redefine government who must present the digital VAT book and changes in registration processes.
As of December, Only exempt subjects in VAT will be obliged to present the Digital VAT Bookwith the following Exceptions (that is, they are not obliged):
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Non -business state (national, provincial or municipal) entities.
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Human people who only perceive HEADS FOR SOCIETHY CHARGES (Directors, trustees, managing partners, etc.).
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Exempt entities by profit law, art. 26, subsections e), f), g) yl), with a current certificate.
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Monotributistas
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Newspaper vendors and retail magazines (CLAE 476120).
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Social organizations: school and hospitals cooperators, retiree centers, community canteens, volunteer firefighters, popular libraries, etc.
Changes in the registration procedure
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It is forced to register electronically operations From the month in which the taxpayer acquires the condition of exempt or from May 2021whatever it is later.
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All the Purchasing operations, sales, exports, locations, discounts, bonuses, removes, returns and termination.
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It will be done exclusively through the “VAT portal”with Fiscal Key Level 3 or Higher (https://www.arca.gob.ar).
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The data will be PRECARGED by ark, but they can be adjusted manually or import from their own systems.
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The information and perception information will come from the systems Sire and sicore.
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The registration will be monthly and must be done Within the first 15 calendar days of the following month to the issuance or reception of vouchers.
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If there were no operations, the State must be informed “Without movement”.
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The “digital VAT book” of a period may not be presented if the previous month was not presented.
The Resolution enters into force on December 1, 2025except the Derogation of Title IIwhich governs from the July 1, 2025.
Source: Ambito
