By means of Resolution No. 1834/2025, published today in the Official Gazette (https://www.boletinoficial.gob.ar/detalleAviso/primera/334676/20251118), the Ministry of Economy instructs the Revenue and Customs Control Agency (ARCA) to implement mechanisms enabling taxpayers to opt to denominate in United States dollars their refund claims or payment requests, national tax free-availability balances, and the amounts corresponding to the Export Refund Regime accrued as of October 31, 2025.
This option may be exercised until March 1, 2026, using the Banco Nación selling exchange rate in effect at the time the measure enters into force. The objective is to provide increased predictability and transparency in the administration of tax credits derived from foreign trade operations.
Furthermore, the Resolution provides that, as from January 1, 2027, taxpayers who have adhered to the regime may request the offsetting of such balances against domestic and customs taxes collected by the General Customs Directorate, or alternatively, request their refund, applying the Banco Nación buying exchange rate corresponding to the day prior to the transaction.
The regulatory measure is grounded in Article 20 of Law No. 23,905, the Customs Code, and Decree No. 618/97, which empower ARCA to administer refunds and reimbursements of national taxes, including those levied on import and export operations.