Entity compliance in Argentina means keeping a company's registry records, accounts, tax filings and foreign-investment reporting current throughout its life. For a typical Argentine sociedad de responsabilidad limitada (SRL) or sociedad anónima (SA), that means approving annual financial statements, filing them with the registry that supervises the company, meeting tax obligations before ARCA, and checking whether Central Bank (BCRA) reporting applies to foreign capital.

This guide focuses on the SRL and the SA, including foreign-owned subsidiaries, because they are the structures most foreign groups use. Simplified companies (SAS), branches of foreign companies, civil associations and foundations follow different rules. A branch is not a subsidiary: it is part of the foreign company and is registered separately under article 118 of the General Companies Law.

Updated November 9, 2026. Argentine corporate rules changed several times in 2026, including IGJ Resolutions 4/2026 and 9/2026, so confirm the current text before filing. Timelines below describe standard requirements; temporary measures such as the 2025 IGJ late-filing moratorium are treated separately.

Entity compliance Argentina: the quick answer

• Keep the company's registry data, corporate books and legal representatives current.

• Close the fiscal year and approve the financial statements at the annual shareholders' meeting, generally within four months of year-end for corporations.

• File the approved financial statements and meeting documents with the IGJ, which now accepts digital filing.

• File the annual corporate income tax return with ARCA and keep monthly VAT, advance payment and withholding filings current.

• Check whether the company or its foreign shareholder must report to the BCRA external assets and liabilities survey.

• Maintain payroll, social-security and labor filings if the company has employees.

What determines an Argentine entity's compliance requirements?

Start with an entity profile rather than a generic filing calendar. Record the legal form, registry and registration date, fiscal year-end, share capital, shareholders and their countries, legal representatives, tax status and whether the company has employees or foreign financing.

The registry matters most. The IGJ supervises companies based in the City of Buenos Aires, while each province runs its own registry with its own forms and deadlines. An SRL and an SA also differ on audit and supervisory body requirements, and a company's capital can change which of them apply. A local accountant and lawyer should confirm which obligations apply to your entity.

Use CoverPin's broader guide to global entity management to place Argentina in the context of your other subsidiaries.

Annual entity requirements in Argentina: the core checklist

1. Close the books and prepare the financial statements

Argentine companies prepare annual financial statements under local professional accounting standards. The IGJ's 2026 reform also refers to IFRS for SMEs, so confirm which framework your auditor applies. Plan the close early enough to leave time for review, auditor comments and shareholder approval.

2. Hold the annual shareholders' meeting

The ordinary annual meeting approves the financial statements, the management report and the allocation of results. Under the General Companies Law, corporations generally must hold it within four months after the fiscal year closes. SRL meeting rules depend largely on the bylaws, so check them rather than copying an SA calendar.

3. File with the registry

The IGJ digitized and simplified annual filings through Resolution General 9/2026, removing paper copies, magnetic media and notarized signature certifications. Professional bodies report that covered companies must file within 15 days after the approving meeting, but the IGJ's summary page does not state the deadline, so confirm it in the resolution text before relying on it.

4. Pay registry fees and keep records current

Corporations owe an annual IGJ fee, and unpaid fees or missing statements can trigger notices from the registry, as the IGJ's own guidance on notices explains. Keep minutes, share registers and the list of directors or managers aligned with what is on file.

5. Review audit and supervisory requirements

Audit and a supervisory body (sindicatura) are required in some cases, depending on the entity type and on thresholds in the General Companies Law. Do not assume a small foreign subsidiary is exempt. Confirm with local counsel each year.

Tax: income tax, VAT and recurring filings

Argentine companies pay corporate income tax on a progressive scale of 25%, 30% and 35%, with brackets that ARCA adjusts for inflation each year, and a 7% tax applies to dividends. The Ministry of Economy publishes the historical scales, and ARCA publishes the current ones. The scale that applies depends on the year in which the fiscal year started, not the year it ended.

The annual return is generally due about five months after year-end, so mid-May for a December year-end, with advance payments starting in the sixth month after year-end. VAT is filed monthly, and the general rate is 21%. Withholding regimes, provincial turnover taxes and municipal fees add further filings, so ask your accountant for a full list and check ARCA.

Foreign-owned subsidiaries: registration and BCRA reporting

A foreign company that holds shares in an Argentine company generally registers with the IGJ under article 123 of the General Companies Law. Resolution General 4/2026 unified the registration requirements and allows the foreign shareholder's registration and the local company's formation to be filed together. It was published in the Official Gazette on May 26, 2026.

Separately, the BCRA runs the external assets and liabilities survey (Comunicación A 6401 and later updates), which captures foreign direct investment and related-party debt. Depending on the size of external balances, declarants file quarterly or annually. Read the BCRA's explanation of the survey and confirm with your bank or adviser whether your subsidiary is in scope.

First-year and event-triggered obligations

In the first year, expect to complete IGJ or provincial registration, obtain a tax ID (CUIT), register for income tax, VAT and payroll, open a bank account, and register foreign shareholders. Capital contributions from abroad should be documented for BCRA purposes.

Events that need filings include changes of directors or managers, capital increases, share transfers, bylaw amendments, changes of registered office, mergers and dissolution. Each has its own registry procedure, so treat these as separate trigger-based tasks rather than part of the annual cycle.

Employment and local requirements

Employers register with ARCA and the social-security system, file monthly social-security declarations and pay the half-year bonus (aguinaldo) in June and December. Collective labor agreements may add obligations by sector. Review payroll obligations with local counsel before hiring.

Build a compliance calendar for Argentina

A compliance calendar should list each obligation, its legal trigger, owner and evidence. Rebuild it every year from the fiscal year-end and update it after every corporate event.

• Record the fiscal year-end, the registry, and the date of the last approved financial statements.

• Calculate the meeting date, registry filing date, return date and advance payment dates from their triggers.

• Assign an accountant, a lawyer and an internal owner to each obligation.

• Collect board and shareholder approvals, signed statements and evidence of payment in one place.

• Review the calendar after any capital change, new shareholder or change of management.

Common mistakes

• Assuming the IGJ is the registry for companies registered outside Buenos Aires City.

• Treating a branch and a subsidiary as the same kind of entity.

• Missing the annual meeting window, which then delays the registry filing.

• Using the wrong income tax scale because the year-end year was used instead of the year the fiscal year began.

• Overlooking BCRA reporting for foreign capital and intercompany loans.

• Relying on a past moratorium instead of current standard deadlines.

Entity compliance Argentina: frequently asked questions

What are the annual compliance requirements for a company in Argentina?

An Argentine SRL or SA typically approves annual financial statements at a shareholders' meeting, files them with its corporate registry (the IGJ in Buenos Aires City), files an annual corporate income tax return with ARCA, and keeps monthly VAT, withholding and payroll filings current. Foreign-capital reporting to the Central Bank (BCRA) may also apply.

Is the IGJ the registry for every Argentine company?

No. The Inspección General de Justicia is the registry for companies based in the City of Buenos Aires. Companies registered in a province file with that province's registry, whose forms and deadlines can differ. Confirm the registry before building a calendar.

Does a foreign-owned Argentine subsidiary have extra obligations?

Yes. A foreign company that holds shares in an Argentine company is generally registered with the IGJ under article 123 of the General Companies Law, and the subsidiary should assess BCRA external assets and liabilities reporting. The subsidiary also follows ordinary Argentine corporate and tax rules.

Is an SRL treated the same as an SA for annual filings?

Not entirely. Both approve and file annual financial statements, but audit, supervisory body and filing rules depend on the entity type, its capital and its bylaws. Check the entity's own bylaws and the IGJ's current resolution for each type.

Is there a single annual deadline for entity compliance in Argentina?

No. The shareholders' meeting, IGJ filing, income tax return, monthly VAT and BCRA reporting each run on a different calendar. Calculate each date from its own trigger, usually the fiscal year-end or the meeting date, and check for current notices.

Can a company rely on the 2025 IGJ late-filing moratorium?

No. Resolution General 4/2025 was a temporary regime that suspended summary proceedings for late financial statements until December 31, 2025. Treat standard filing deadlines as the rule and ask local counsel before planning around any later relief.

How CoverPin can help

CoverPin helps companies track entity obligations across jurisdictions. See our international entities overview, our compliance advisory service, and our guide to legal compliance. Local filings should be confirmed with qualified Argentine advisers.

This guide provides general information. Requirements vary by entity, province, transaction and reporting period; use the linked official sources and entity-specific advice to confirm your obligations.