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  1. International Commercial & Trade
  2. Argentina: Introduction of optional regime for expressing foreign trade balances in US dollars

Argentina: Introduction of optional regime for expressing foreign trade balances in US dollars

04 Dec 2025    1 minute read
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In brief

The Ministry of Economy (MEC) and the Customs Collection and Control Agency (ARCA), through Resolution No. 1,834/2025 (MEC) and General Resolution No. 5792/2025 (ARCA), have launched an optional regime that allows foreign trade operators to convert and express certain accumulated tax credits and export refunds in US dollars.


Contents

In focus

This measure aims to simplify future tax offsets and provide predictability for transactions valued in foreign currency.
The regime applies to freely available balances and export refunds formalized as of 31 October 2025. The option may be exercised between 5 December 2025 and 1 March 2026 through the web service “Option for Conversion/Expression of Balances Reso.1834/2025 – MEC.”

Starting 1 January 2027, the converted amounts may be offset against domestic and customs taxes or reimbursed, applying the Banco Nación buying exchange rate from the day prior to the offset/reimbursement request.

Spanish version

Contact Information
Esteban Ropolo
Partner
Buenos Aires
Read my Bio
esteban.ropolo@bakermckenzie.com
Victoria Acevedo Freixas
Associate
Buenos Aires
victoria.acevedo@bakermckenzie.com

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