General Resolution 5738 exempts certain economic activities from advance VAT collection on transactions under ARS 10 million, effective 1 August.
Argentina has issued General Resolution 5738/2025 amending General Resolution 2126 on 29 July 2025.
General Resolution 2126 mandates that VAT-registered sellers, lessors, or providers must collect VAT in advance from purchasers who cannot prove their status as VAT-registered taxpayers, VAT-exempt taxpayers, or small taxpayers under the simplified tax regime. This applies when the purchasers cannot reasonably be classified as end consumers.
General Resolution 5738 amends General Resolution 2126 to exempt transactions from the advance VAT collection requirement if the amount is below ARS 10 million and the seller, lessor, or provider operates in specific economic activities. These activities include wholesale and retail of food, beverages (alcoholic and non-alcoholic), tobacco, and operations in supermarkets, hypermarkets, mini-markets, and specialised beverage stores.
General Resolution 5738 went into effect on 1 August 2025.