The Electronic Tax Address (DFE) is a secure digital mailbox that delivers official notifications from ARCA and other public bodies.
Argentina’s tax and customs agency (ARCA) has released frequently asked questions on electronic tax address notifications on 9 December 2025.
The Electronic Tax Address is a secure and free virtual mailbox that replaces the physical address for receiving official notifications from ARCA and other public bodies, such as the Ministry of Labour or provincial revenues.
FAQs
How do I check my notifications?
Access the “Electronic Tax Address” service with your tax ID to read messages directly on the web. You will receive email alerts if you associate a mailbox via “Associate topics with an email address.” You are legally notified upon opening the message or the following Monday if it remains unread (“officially notified”).
What types of notifications do I receive at the DFE?
Notifications include communications about important deadlines, while messages provide helpful information to fulfil tax obligations. Common examples include campaigns on regulatory changes, SME certificates, refunds of foreign exchange withholdings, corrections to declarations, and notices from the Malvina System for postal shipments.
What happens if I don’t open a notification?
You are considered legally notified upon opening the message or on the Monday following its availability, which is regarded as “official notification.” Ignoring them can lead to fines, warnings, or closures, as the system treats them as automatically read. Check regularly to respond promptly and protect your tax position.
Example: Notice of VAT Non-Payment
Imagine that ARCA sends a notification to the DFE on Friday, 28 November, regarding an alleged non-payment of VAT. If you do not open it, it is considered officially notified on Monday, December 1st at 00:00 hs, starting a period of 10 days to respond or pay.
Without action, you lose the opportunity to oppose (Art. 100 Law 11,683), which results in automatic fines (ranging from USD 10,000 to temporary closure), account seizures, or CUIT disqualification for monotributistas.
How do I set up email alerts?
Link a mailbox from “Associate topics to an email” in the upper left margin of the DFE service. Each new communication generates an automatic notification in that email, making it easy to track without having to log in every time.
Can I authorise someone to review my notifications?
Yes, use the “Relationship Manager” service with your tax ID to grant access to accountants or others, provided the DFE (Financial Accountant) has been previously established. This delegates secure review without sharing your personal key.
Example: Authorise your accountant to read notifications
Let’s say you want your accountant to review your DFE notifications without sharing your tax ID. First, make sure you have set up the DFE.
Log in with your tax ID to the “Relationship Manager” service, search for the accountant by CUIT or name, select “authorise” for read access to the DFE, and confirm with the code sent to your email.
Then the accountant will be able to access the authorised DFE with their own tax key, see all notifications (read or not), filter by urgent, and notify you without being able to modify anything.
How do I respond to a formal notice I’ve received?
Distinguish between informative communications and formal notices (which require action, such as payments); oppose if appropriate via Art. 100 Law 11.683, counting time limits from the notification.
Access the DFE, read the details, and follow the specific instructions in the message.
Remember that not responding will result in harsher penalties.
Example: Summons to Labour Hearing
Imagine that the Labour Secretariat sends a summons to the DFE on Wednesday, November 26th, for a hearing regarding unregistered employees; if you do not open it, you will be officially notified on Monday, December 1st, starting a period of 5 business days to attend or present your defence.
Without a response, the summary proceeds automatically, which may result in fines for labour violations (up to 1000 times the minimum wage) and use as a precedent in future ARCA inspections.
