ARCA introduced a simplified VAT return system, IVA Simple, on 2 June 2025 to streamline VAT filing.

Argentina’s tax authority (ARCA) introduced a new simplified VAT return system (IVA Simple) on 2 June 2025 through General Resolution 5705/2025 to streamline VAT filing in Argentina.

The system replaces four forms with a single pre-filled form (F. 2051) that integrates the Digital VAT Book. Taxpayers can confirm or modify the information provided by ARCA. The new system launches in June 2025, with an optional transition period until October 2025.

Starting November 2025, the IVA Simple will become mandatory.

Once the transactions are recorded, the tax, payments on account, credit balances, and the resulting balance are determined. At this stage, the system allows users to select the citizen’s profile and view the withholdings and collections reported through the Comprehensive Electronic Withholding System (SIRE) and the Withholding Control System (SICORE).