The ARCA (Agencia de Recaudación y Control Aduanero) tax bureau has raised the basic sum for automatic consumer identification to 10 million pesos via Resolución General 5700/2025 published last Tuesday in the Official Gazette.
With the move, the tax bureau officialises changes in the framework in the government plan to stimulate the circulation of the so-called “mattress dollars” plan announced the previous week.
In this case, the modifications cover the updating of the floor for the compulsory documentary identification of the final consumer, increasing the scope of the operations which can be backed by using the “Facturador” invoicing for those within the Simplified Régime for Minor Taxpayers (RS in its Spanish acronym).
As from last Thursday, the norm increases to 10 million pesos the sum requiring documented identification of the buyer, tenant, lender or any other category of final consumer. Until then, the benchmark was 250,000 pesos for purchases in cash and 400,000 for other means of payment.
The updating implemented has unified both floors provided that the buyer has at least one of the following identity documents: CUIT (Clave Única de Identificación Tributaria), CUIL (Código Único de Identificación Laboral) CDI (Clave de Identificación), DNI (Documento Nacional de Identidad), or an identity document or passport in the case of foreigners. At the same time, a larger sum of 500,000 pesos was ruled for the operations which can be backed by using the “Facturador” invoicing for those within the Simplified Régime for Minor Taxpayers (RS).
Meanwhile, it was explained that the monotributistas sociales (self-employed) registered in the Registro Nacional de Efectores de Desarrollo Local y Economía Social will not be able to issue "Facturador" invoices when the sum of the operation exceeds half the new sum, i.e. 250,000 pesos.
The measure is covered by Decree No. 353, which “disposed the simplification and deregulation of all the formalities involved in investment and in the acquisition of goods, in the framework of standards, the good practices and guidelines currently valid in conformity with the international commitments assumed by the Argentine Republic.”
In the above decree, ARCA is urged “to simplify its norms in information and tax régimes and others entrusted to it,” proceeding from it “being a main objective of the national state to constitute a public administration in favour of the citizen in a context of efficiency and quality when rendering services.”
– TIMES/NA
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