Argentina’s federal revenue agency, ARCA, issued General Resolution 5804/2025 on December 23, 2025. The regulation mandates that digital platforms and payment service providers submit monthly reports on user activity, including virtual asset balances, tax IDs, and transaction data.
Full reporting obligations for platforms begin in May 2026. The rules apply to any registered virtual asset service provider operating in the country, including major international exchanges like Binance, Bybit, and Coinbase, as well as local platforms such as Lemon and Ripio.
The reporting threshold is set at ARS 50 million for individuals and ARS 30 million for legal entities, based on monthly transaction volumes or holdings. These requirements build upon the regulatory framework established by General Resolution 4614, which has been in place since 2019.
Argentina has also joined the OECD’s Crypto-Asset Reporting Framework, aiming to facilitate cross-border data sharing by 2027. Additionally, ARCA has scheduled training for judicial officials on virtual asset tracing to take place between August and September 2026.
