The Customs Collection and Control Agency updated the VAT perception regime for operations with final consumers. As of July, it will not be mandatory to identify the buyer when the transactions do not exceed $ 10 million, within the framework of a tax simplification policy.
The Customs Collection and Control Agency (ARCA) He officialized a key modification in the VAT perception regime for operations with non -categorized subjects. Through general resolution 5710/2025, the agency raised to $ 10 million The amount from which supermarkets, hypermarkets, minimercados and wholesalers must identify the buyer if this is the condition of final consumer.
The measure, which will enter into force July 1, 2025seeks to simplify and update the parameters in force for vouchers in large commercial surfaces. Change directly impacts the activities included in the codes Clae 463180, 471110, 471120 and 471130that is, the wholesale food sale and the retail sale in hypermarkets, supermarkets and mini -signs.
ARCA-AFIP-IMPOSITES-01.WEBP
ARCA: Changes in the perception regime
The resolution modifies article 2 of RG 2.126, which regulates the tax treatment of operations with subjects not registered in VAT. In this new scheme, a person will be considered as a final consumer if:
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Declares expressly that condition when accepting the corresponding invoice.
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And besidesthe total amount of the operation does not exceed $ 10 million, provided that the seller is framed inside the items reached by resolution.
This threshold had been recently updated by RG 5700, as part of a simplification plan driven by ARCA after the dissolution of the AFIP, arranged by Decree 953/2024.
The measure is enrolled in a series of reforms that seek Facilitate tax compliance and reduce administrative loads unnecessary, without resigning fiscal control. From the organism that heads Juan Alberto PazoThey stressed that these modifications “respond to criteria of good tax administration” and are aligned with the simplification mandate established by Decree 353/2025.
With this change, it is expected to facilitate the operation of large commercial chains, which can issue vouchers without registering customer data when operations do not exceed the new threshold. However, the requirement of reasonableness is maintained: if the supplier has reasons to presume that the buyer It is not a final consumeryou must require your identification, regardless of the amount.
Source: Ambito
