In force since Jul 1, 2026
Invoicing: voucher regimes are unified and monthly electronic settlement arrives
ARCA GR 5866/2026 (Official Gazette June 29, 2026)
in forceNATIONALApplies the same nationwide
Market deregulation
RG ARCA 5866/2026 repeals three receipt regimes and adds monthly settlement for banks, insurers, card issuers and private schools.
The other rules on this subject40
Mega-DNU 70/2023: repeals the Rentals, Shelves and Supply lawsDecreto 70/2023 (DNU-2023-70-APN-PTE)in force
The IGJ digitizes companies' financial statementsIGJ General Res. 9/2026 (RESOG-2026-9-APN-IGJ#MJ), Official Gazette Jul 2, 2026in force
What changed and who it applies to
What changed
ARCA reorganizes and simplifies the electronic-voucher issuance regime. It amends GR 1.415 and 4.291 (and amendments) and repeals GR 2.668, 2.719 and 5.824 (plus art. 27 of GR 4.291). It introduces the 'Monthly electronic settlement' as an option for certain taxpayers (financial institutions, insurers, credit/debit card issuers, private educational institutions and virtual-asset service providers, PSAV): they may invoice their operations individually or on a monthly basis, keeping the supporting documentation of the underlying operations. It merges specific web services into one general service (e.g., surety insurance). It does not lower the underlying standard: it consolidates and cuts red tape in invoicing operations. verif Jun 29, 2026 ↗
In force
Jul 1, 2026, with a STAGGERED entry into force: that is the date from which the regime applies, and the resolution itself defers some obligations, with exceptions running through March 2027. It is not a single date: anyone adapting their invoicing reads the exceptions calendar, not just this day. verif Jul 1, 2026 ↗
Who it applies to
Financial institutions, insurers, credit/debit card issuers, private educational institutions and virtual-asset service providers (PSAV), which can now settle their vouchers on a monthly basis instead of operation by operation. It reduces the administrative burden and the number of reporting regimes/web services to maintain. verif Jun 29, 2026 ↗
The norm
Resolución General 5866/2026 of the Agencia de Recaudación y Control Aduanero (ARCA), issued on Jun 26, 2026 and published in the Boletín Oficial on Jun 29, 2026 (notice 343656). Staggered entry into force from Jul 1, 2026 (with exceptions running to March 2027). It amends RG 1.415 and 4.291; it repeals RG 2.668, 2.719 and 5.824. verif Jun 29, 2026 ↗
Our reading
ARCA administrative simplification (R-desregulación): it unifies scattered electronic-voucher regimes and creates the monthly settlement, lowering the compliance cost without reducing the underlying control. It belongs to the family of ARCA administrative prunings that runs through the program (together with GR 5842 and 5845). A cross-cutting impact confined to fiscal-administrative operations. thesis
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Analysis and curation: Ignacio Aredez
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Method and track record →- 20+ years in technology, 15 of them in data and AI, for clients across Europe and the Americas
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- Machine Learning (Google Cloud)
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