Accounting & Tax in Argentina
Stay current on ARCA's Ganancias, IVA, and Ingresos Brutos requirements year-round, so your Argentine S.A. or S.R.L. never falls out of compliance.
Annual Return Deadline
5th month after fiscal year-end
Tax ID
CUIT
Primary Registry
ARCA
Accounting & Tax in Argentina: What You Need to Know
An Argentine company pays progressive Ganancias corporate income tax, 25% up to ARS 50 million, 30% from ARS 50 to 100 million, and 35% above ARS 100 million, plus a 7% dividend withholding that pushes the combined effective rate toward roughly 39.5%. The annual return is due in the fifth month after fiscal year-end, with the exact day set by the entity's CUIT digit. IVA runs at 21% standard, with 10.5%/27% reduced and increased rates for specific goods and services, filed monthly through the mandatory Libro IVA Digital, and every invoice needs electronic invoicing with real-time CAE authorization. Accounting records must be uniform and traceable under Law 26.994, retained for 10 years from the date of the last entry, and can now be digitally rubricated where the provincial registry allows. Related-party transactions with a foreign parent require transfer pricing documentation once thresholds are crossed, and provincial Ingresos Brutos gross-receipts tax runs alongside these federal obligations, apportioned across jurisdictions via the Convenio Multilateral for companies operating in more than one province.
Key Requirements
Progressive Ganancias corporate income tax (25% up to ARS 50 million, 30% from ARS 50-100 million, 35% above ARS 100 million), plus 7% dividend withholding pushing the combined effective rate toward roughly 39.5%
Annual return due in the fifth month after fiscal year-end, with the exact day set by the entity's CUIT digit
21% standard IVA (10.5%/27% reduced/increased rates for specific goods and services), filed monthly through the mandatory Libro IVA Digital, with electronic invoicing and real-time CAE authorization required on every invoice
Uniform, traceable accounting records (Diario, Mayor, inventory) under Law 26.994, rubricated digitally where the provincial registry allows, retained for 10 years from the date of the last entry
Transfer pricing documentation (Form 2668) once related-party foreign transactions exceed ARS 150 million aggregate or ARS 15 million individually, plus a Master File (Form 2673) for multinational groups with consolidated revenue above ARS 100 billion
Provincial Ingresos Brutos gross-receipts tax, filed monthly with an annual reconciliation, apportioned across jurisdictions via the Convenio Multilateral for multi-province activity
Common Challenges
Hyperinflationary accounting still applies even as inflation falls
Argentina remains classified as IAS 29 hyperinflationary for IFRS purposes, so financial statements still need inflation-adjustment restatement, regardless of the actual inflation rate that year. This is a real trap for foreign parents unfamiliar with the requirement.
SIPER risk-scoring shapes audit intensity and refund speed
ARCA's Sistema de Perfil de Riesgo scores every taxpayer and was substantially reengineered in 2025-2026, its first major update in about a decade. New entities should expect closer scrutiny while they build a compliance history.
Capital repatriation depends on when the underlying profit was earned
FX controls have loosened significantly since April 2025, and dividends from profits earned in fiscal years starting on or after January 1, 2025 can now move through the official market. Pre-2025 accumulated profits and intercompany debt principal repayments remain restricted, so accounting must clearly segregate pre- and post-2025 retained earnings to support a remittance.
How NavviPal Helps
Annual Ganancias return and monthly IVA/Libro IVA Digital filings handled on their CUIT-based deadlines
Accounting records kept compliant with Law 26.994 and properly inflation-adjusted under IAS 29
Transfer pricing documentation and Master File preparation for related-party transactions with the foreign parent
Provincial Ingresos Brutos filing and Convenio Multilateral apportionment for multi-jurisdiction operations
More on Argentina
Explore related services and topics for Argentina.
Ready to manage Accounting & Tax in Argentina?
NavviPal handles every step so you can focus on building your business, not navigating bureaucracy.