Summary of General Resolution No. 5614/2024 new requirements for businesses

On December 13, 2024, the Customs Collection and Control Agency (ARCA) of Argentina published General Resolution No. 5614/2024 which addresses the "Consumer Tax Transparency Regime", also known as "RTFC." The new obligation requires businesses to break down the Value-Added Tax (VAT) and other withholding taxes that affect the price of goods and services in the respective electronic receipts.

This mandate became effective this year and had two different implementation dates.

January 1, 202…