General Resolution 5750 lets VAT-registered taxpayers under the “IVA Simple” system apply advance VAT payments in the current return or within the next five months.
Argentina’s tax authority (ARCA) has published General Resolution 5750 in the Official Gazette of 27 August 2025, which amends General Resolutions 1603, 2126, 2408, 2459, 3411, 4199, 5319, and 5329.
General Resolution 5750 allows VAT-registered taxpayers under the new “IVA Simple” system to apply advance VAT payments in the current return or within the following five months, providing greater administrative flexibility.
Under the advance collection system, suppliers charge customers both the VAT and an additional surcharge (percepción), which customers then report as advance VAT payments in the same month’s VAT return. Some legal entities noted that large companies often struggle to register all invoices issued in a month and suggested allowing them to record invoices in later months.
Under General Resolution 5750, taxpayers may now select the most advantageous timing to apply VAT advance payment credits (percepciones), with a five-month period available beyond the payment month.
General Resolution 5750 applies to VAT returns submitted on or after 1 September 2025.
Earlier, ARCA) introduced a new simplified VAT return system (IVA Simple) on 2 June 2025 through General Resolution 5705/2025 to streamline VAT filing
