Starting 2 March 2026, Argentina’s ARCA will implement a new tax address regime, allowing taxpayers and foreign trade operators to update their addresses entirely online, streamline administrative processes, and ensure secure legal communication with the tax authority.
Argentina’s tax and customs collection agency (ARCA) announced on 8 January 2026 that it will implement a new tax address regime to replace the current system. The goal is to simplify procedures, reduce administrative burden, and provide greater legal certainty in the relationship between the tax authority and taxpayers.
The new system is governed by General Resolution No. 5809/2026 and will take effect on 2 March 2026.
Procedure to update the tax address digitally
A key feature of the new regime is the fully digital process for taxpayers to update their tax address. The steps are as follows:
- Access the digital platform: Taxpayers must log in with a fiscal key (level 3 or higher) to the service called “Sistema Registral” within the “Registro Único Tributario” menu, under the “Domicilios” tab, and select “Modify.”
- Address validation: The system will display addresses that have already been verified by ARCA or by external entities. If the taxpayer selects one of these addresses, it will automatically be assigned “Confirmed” status once the process is complete.
- Upload documentation: If the new address does not appear in the system, the taxpayer must enter the requested details and attach a digital copy of a supporting document required by current regulations. In this case, the address will initially be marked as “Declared Online” until verification is completed.
Alternative tax address
The new regulations also cover alternative tax addresses. Notifications sent to this address will have full legal validity, without affecting those sent to the main tax address. This ensures ARCA always has an effective channel to communicate with taxpayers.
Special customs addresses: integrating the tax and customs system
The resolution also consolidates within a single regulatory framework the special addresses required for foreign trade operators, customs service personnel, and other parties covered under the Customs Code.
Those required to establish an address within the urban area of the customs office where they operate must declare it—and update it as needed—within 10 business days of any change. This procedure is carried out through “Sistema Registral – Registro Único Tributario – Domicilios – Modify”, selecting the “Special Customs” option.
Additionally, license holders of bonded warehouses and cargo terminals must register the addresses of their warehouses located within the customs area using the same system, selecting the “Premises and Establishments” option.
