Argentina: The entities required to complete the External Assets and Liabilities Survey will be modified starting 2026

25 Aug 2025    1 minute read
External Assets and Liabilities Survey Communication A 8304 Annual Regulatory Filing

In brief

On 19 August 2025, the Central Bank of Argentina issued Communication "A" 8304, modifying the guidelines for making filings under the External Assets and Liabilities Survey starting 2026.

Contents

In depth

Starting with the data corresponding to the first quarter of 2026, individuals or legal entities (except those excluded by the regulation) must file a declaration under the External Assets and Liabilities Survey only if they have a balance of external assets and liabilities:

  1. For a value equal to or greater than USD 10 million at the end of any calendar quarter: In this case, they must file on a quarterly basis within 45 calendar days from the closing of the corresponding quarter. These filers will be classified as “main sample” during the whole calendar year and must also file a simplified annual return where the forms corresponding to the investors and the statements of income, changes in net worth and balance sheet will be reported. The annual declaration must be made within 180 calendar days from the closing of the corresponding calendar year.
  2. For a value of less than USD 10 million at the end of each calendar quarter: These filers will be classified as “secondary sample.” If this situation is maintained in each quarter of the year, they must only make one annual filing within 90 calendar days of the end of the corresponding calendar year. If in any quarter the value of external assets or liabilities of a filer equals or exceeds USD 10 million, it will become part of the main sample and must comply with the declarations of that group.

Communication "A" 8304 became effective on 20 August 2025.

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