Argentina’s tax and customs authority has extended the suspension of advance VAT collection on essential goods, including food, medicines, and cleaning products, keeping the relief in place for imports of basic necessities and key inputs for small and medium-sized enterprises until 30 June 2026.
Argentina’s tax and customs authority (ARCA) published General Resolution 5,807 in the Official Gazette on 30 December 2025, announcing an extension to the suspension of advance VAT collection on essential items, including food, medicines, and cleaning products in the basic consumption basket.
This measure continues the exceptions previously established for:
- Income tax on imports of goods not otherwise exempted.
- Value Added Tax (VAT) on imports of taxable movable goods.
- Basic necessities and select inputs used by micro, small, and medium-sized enterprises (MiPyMEs) with a valid “MiPyME Certificate.”
Originally set to expire on 31 December 2025, this measure will now remain in effect until 30 June 2026.
General Resolution 5,807 entered into force immediately upon its publication.
