Argentina Moves Closer to a “Digital Twin” Tax System with New Monthly Electronic Settlement Receipt
In a landmark move toward fully data-driven tax administration, Argentina’s tax authority ARCA issued General Resolution 5824/2026 on 26 February, significantly expanding the country’s B2B e-invoicing regime. The resolution amends the existing invoicing rules (General Resolution 1415) by introducing a new electronic document known as the “Monthly Electronic Settlement Receipt” (Comprobante de liquidación electrónica mensual).
The measure is being widely viewed as a strategic step toward a “digital twin” of the economy, where the tax authority maintains a near-real-time, automated representation of business transactions. By consolidating multiple client transactions into a single monthly electronic document, the system both reduces administrative burden for high-volume sectors and feeds structured transaction data directly into ARCA’s digital VAT and income tax platforms.
High-Volume Sectors Now Fully Integrated:
Until recently, sectors such as financial institutions, insurers, credit card providers, prepaid health plans, and private educational institutions operated largely outside Argentina’s standard B2B e-invoicing mandate. These businesses typically relied on sector-specific statements or transaction reports, which did not fully align with ARCA’s electronic invoicing schema.
With the new Monthly Electronic Settlement Receipt, these sectors are now formally brought into the digital invoicing ecosystem. Each business can issue one consolidated electronic receipt per client per month, capturing all relevant transactions, VAT, and tax-related data. This approach ensures accuracy, auditability, and integration with pre-filled tax returns.
A Step Toward a Digital Twin Framework
Tax experts note that this reform represents more than a simplification of invoicing. By capturing structured financial and commercial data across previously fragmented sectors, ARCA is moving closer to creating a comprehensive digital replica of the economy. In practice, this allows the tax authority to:
- Pre-populate VAT and income tax returns automatically, reducing manual reporting by businesses.
- Reconcile financial flows in near real-time, improving audit efficiency and reducing underreporting.
- Integrate high-volume sectors into a single, standardized data ecosystem, enabling predictive analysis and compliance monitoring.
This approach mirrors elements of CTC systems seen in other Latin American economies.
Timeline and Implementation
Although General Resolution 5824/2026 was issued in late February 2026, the obligation for eligible businesses to issue Monthly Electronic Settlement Receipts begins on 1st July 2026.
According to ARCA, the reform is designed to simplify compliance while enhancing transparency, and it forms part of a larger strategy initiated in 2025, when pre-filled VAT and income tax returns were first introduced, followed by the legal consolidation of simplified returns in Law 27,799 (“Fiscal Innocence Law”) in January 2026.
As Argentina continues to digitize its tax ecosystem, this reform is seen as a critical milestone in creating a data-driven, near-real-time representation of economic activity - a domestic version of a “digital twin” for taxation.
Sources: Thomson Reuters and BDO
https://europe.thomsonreuters.com/no/compliance/regulatory-updates/argentina
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