On May 14, 2026, Joint General Resolution No. 5846/2026 was published in the Official Gazette, whereby the Ministry of Economy and ARCA introduced significant amendments regarding the operational thresholds applicable to the “Exporta Simple” regime and the possibility of subjecting transactions carried out thereunder to export incentive programs.
The Simplified Export Regime known as “Exporta Simple,” in force since 2019, constitutes a key mechanism for facilitating lower-value exports by reducing administrative and operational burdens for small and medium-sized enterprises (SMEs) and new exporters. The regime originally established quantitative thresholds for its use.
In this regard, although the originally established limits — USD 600,000 annually per exporter and USD 15,000 per transaction — remain formally in place, they will no longer apply generally. Pursuant to the amendments introduced, such limits shall only apply to exports subject to export duties, whereas transactions subject to a 0% export duty rate are excluded from the calculation of the applicable thresholds.
Another significant aspect of the reform is the expansion of access to export incentives, expressly establishing that transactions carried out under this regime may benefit from the corresponding export promotion incentives, without the limitations previously in force.
It should be noted that the amendments introduced do not modify the substantive requirements relating to the nature of exportable goods. Accordingly, the restrictions applicable to goods subject to prohibitions, quotas, or special customs regimes remain unchanged.
The amendments adopted form part of a broader policy aimed at promoting greater integration into international trade, consistent with the objective of ensuring broad freedom in the circulation of goods and services.