Argentina's tax authority (ARCA) published General Resolution 5872/2026 in the Official Gazette on 3 July 2026, consolidating export contract registration procedures for goods with transparent market prices, with mandatory electronic filing required before shipment and full implementation effective 1 August 2026.
Argentina’s tax authority (ARCA) has published General Resolution 5872/2026 in the Official Gazette of 3 July 2026, which consolidates and updates the mandatory registration process for export contracts involving goods with transparent market prices.
These regulations apply to local exporters who must register their international sales agreements electronically before shipping, particularly when dealing with foreign intermediaries or entities in low-tax jurisdictions.
Other key provisions are:
The unification and abrogation of previous resolutions
ARCA unified the rules governing the registration of export contracts for goods with public quotation by introducing General Resolution 5872/2026. This unification was driven by the need to streamline procedures based on past experiences, simplify compliance for obligated parties, and simultaneously strengthen ARCA’s monitoring and auditing capabilities. While General Resolutions 4653 and 4837 have been explicitly abrogated by this new framework, the specific tax forms associated with them (Forms F. 2669, F. 2670, and F. 2671) remain in effect for ongoing use.
Strict pre-loading registration deadlines
Exporters must register export contracts before shipment loading. For agricultural goods covered under Law No. 21.453, the Ministry of Agriculture, Livestock and Fisheries’ timelines in Resolution 128/2019 also apply.
Digital registration process via ARCA’s website
All documentation must be submitted digitally, but the exact procedure depends on the type of goods being exported:
- For goods under Law No. 21.453 (agricultural products): Registration is satisfied by filing a Foreign Sales Affidavit (DJVE). This declaration must be valid and in an approved “SALIDA” status in the system. Any modifications or cancellations to these contracts must follow the specific rules outlined for the DJVE.
- For goods NOT under Law No. 21.453: Exporters must file an electronic affidavit using Form F. 2669. This is done through the “Presentación de DDJJ y Pagos” portal on the ARCA website, which requires a Level 3 security Clave Fiscal (Tax Password). Upon successful submission, the system issues a receipt with a unique identifier linked to the affidavit.
All forms for a single export operation must be linked by one “Contract Number,” with the exporter responsible for ensuring correct system correlation.
Additional compliance and comparability rules
Exporters must disclose comparability differences on contracts using Form F. 2670 within 15 days of initial registration; ARCA will presume no discrepancies exist if the form isn’t filed by the deadline. Non-agricultural contracts can be corrected before final shipment with supporting documentation in place, while contract annulments require Form F. 2671 notification.
Effective Date and penalties
As noted, this new framework comes into full effect on 1 August 2026, applying to all operations registered from that date onward. ARCA will impose penalties under Law No. 11.683 for incomplete, inaccurate, or unsupported submissions and will deem mandatory registration obligations unfulfilled in cases of non-compliance.
