Argentina Relaxes Advance VAT Collection Requirements for Certain Economic Activities

Argentina has published General Resolution 5738/2025, which amends General Resolution 2126. General Resolution 2126 provides that VAT-registered sellers, lessors, or providers are required to collect VAT in advance from purchasers that do not demonstrate their status as VAT-registered taxpayers, as VAT exempt taxpayers, or as small taxpayers registered under the simplified tax regime in cases where they cannot reasonably be considered final (end) consumers. General Resolution 5738 amends Gen…