ARCA updates the tax regime for online betting operators in Argentina
The Agency for Revenue Collection and Customs Control (ARCA) implemented a series of substantial modifications to the indirect tax that levies online betting in Argentina. With the publication of General Resolution 5791/2025 in the Official Gazette, the agency redefines key procedures for registration, oversight, and collection for online gaming platforms, both local and foreign.
The modifications align with the provisions of Law 27,346 and its complementary regulations, and aim, according to ARCA, to provide greater predictability to the tax system, allowing operators and payment service providers to adapt their platforms and control tools with the necessary time.
New deadlines and rules for registration in the betting registry
One of the main changes refers to the registration process in the Online Control Registry of the Betting System. ARCA will now have a maximum of 60 calendar days to resolve each application, a period that will begin from:
- the validation by the regulator of the corresponding jurisdiction, or
- the date of submission of the application, if this is later.
This adjustment seeks to eliminate delays in procedures and organize the entry of new operators into the regulated market.
Update of the list of foreign operators
The resolution also redefines how the list of platforms based outside the country will be managed and made available.
From now on:
- the list of foreign organizers or operators will be available to payment intermediaries from the official ARCA microsite, in the “Gambling and Betting” section;
- the list will be updated periodically and will include essential data such as:
- business name,
- CUIT (tax identification number),
- validity date,
- declared domains,
- assigned rate,
- jurisdiction.
This mechanism aims to strengthen controls over remote operators and provide greater clarity to the payment systems responsible for applying the tax.
Certificates, rates, and continuous oversight
Once the registration is approved, ARCA will notify the operator and issue the certificate with the corresponding perception rate. The regulation specifies that this rate will take effect: “from the first day of the immediate fortnight following the date of issuance of the certificate.”
Additionally, the entity will carry out periodic checks to verify:
- whether the operator maintains the requirements to remain in the registry,
- the validity of the certificate,
- and the continuity of the conditions that enable the use of reduced rates, linked to the expansion of declared personnel.
New claims mechanism against ARCA decisions
The resolution incorporates for the first time a formal procedure for operators to submit objections against:
- the denial of registration,
- the removal from the registry, or
- the assigned rate.
Claims must be submitted within a period of 15 calendar days from the notification, through the digital service enabled by the agency.
Entry into force and transition
The resolution enters into force upon its publication. For applications already submitted previously, ARCA will have up to 60 calendar days from November 25 to issue a definitive resolution.
Meanwhile, the rates provided in Article 12 of Decree 293/2022 will apply to all taxable events generated during the processing period.
Tags: Argentina, betting taxes, Online Control Registry of the Betting System, ARCA, General Resolution 5791/2025