Argentina Launches “IVA SIMPLE”: A New Era for VAT Compliance

Argentina is taking a big leap toward simpler and more digital tax compliance. With the introduction of General Resolution 5705/2025, the national tax authority ARCA has launched a new VAT filing system called “IVA SIMPLE”. This change marks a significant step forward in reducing the administrative burden for businesses and improving transparency.

What Is IVA SIMPLE?

IVA SIMPLE is a new digital framework that simplifies how VAT returns are filed. At its core is a new pre-filled return, Form F. 2051, which consolidates and replaces several older forms (F. 731, F. 810, F. 2082, and F. 2002). The entire process takes place online through ARCA’s centralized IVA Portal, offering a streamlined experience for taxpayers.

These are the key features:

• One Unified Form: IVA SIMPLE replaces four existing forms with one comprehensive digital declaration.
• Pre-Filled Returns: ARCA will automatically include data such as sales and purchase invoices, advance payments, withholdings, and perceptions.
• Online Filing Only: All submissions are now made through the ARCA portal.
• Interactive Process: Taxpayers can review, confirm, modify, or add information before submitting the return.

How Does It Work?

IVA SIMPLE works in two main stages:

1. Automatic Data Upload: The system pulls in data from ARCA’s records and from the taxpayer’s own invoicing systems, covering both purchases and sales.
2. Tax Determination: The platform calculates VAT due, taking into account credits, advance payments, and withholdings. Taxpayers can view relevant data already stored in ARCA’s systems, such as information from the SIRE and SICORE platforms.

This two-step flow makes filing easier, faster, and less error-prone.

Timeline for Implementation

• June 2025: System becomes available for voluntary use.
• June – October 2025: Optional transition period for taxpayers to test the new platform.
• From November 2025: IVA SIMPLE becomes mandatory for all VAT-registered taxpayers.
• Exempt taxpayers: Will continue to use the Digital VAT Book only.

Key Benefits for Taxpayers

• 75% Reduction in Forms: Less paperwork, less confusion.
• No More Manual Data Entry: Information is preloaded from trusted sources.
• Full Digital Experience: No need for physical forms or office visits.
• Lower Error Rates: Automated data means fewer mistakes.
• Time Savings: More time to focus on core business activities.

With IVA SIMPLE, ARCA is modernizing VAT compliance by making it faster, more transparent, and much easier to manage. Businesses should prepare now to take full advantage of the transition period and ensure they are ready for the mandatory adoption in November 2025.

For more information, visit the official announcement on ARCA’s website.

How Can Marosa Help?

Navigating new VAT regulations can be complex—especially when dealing with VAT compliance at international level. At Marosa, our experts help you stay compliant and up to date with every development across the world. Additionally, we are currently adapting our platform VATify to fully support this transition and ensure a smooth, compliant experience for our clients.