Argentina’s Customs Revenue and Control Agency (ARCA) has removed the suspension of exclusion certificates for VAT and Income Tax on imports.
Exclusion Certificates are official documents issued by ARCA that allow taxpayers to be exempt from VAT and Income Tax withholdings on imports when advance payments or credits generate a tax credit that cannot be offset in the short term.
Until now, companies have faced tax withholdings of up to 20% in VAT and 6% in Income Tax, significantly increasing their tax burden.
This measure, established under General Resolution 5655/2025 on February 28, 2025, aims to streamline administrative procedures and reduce the financial impact on import operations, promoting:
Lower tax burden for importers
The facility to request exclusion certificates again to avoid unnecessary withholdings
Improved cash flow (direct financial impact) for companies with recurring tax credits