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Argentina — Business: Annual Compliance

Argentine companies are taxed on a self-assessment basis for a fiscal year that may or may not match the calendar year, and file corporate income tax returns electronically with AFIP/ARCA. The corporate income tax return deadline falls in the second week of the fifth month after the company's fiscal year-end. Beyond the CIT return, ongoing compliance includes monthly VAT and payroll/social-security filings, and (for SA/SRL entities) periodic corporate filings with IGJ or the relevant provincial registry.

VerifiedCommunity sourcePwC Worldwide Tax Summaries — Argentina, Corporate — Tax administrationLast reviewed: 2026-08-31

Why this matters

Missing the CIT filing window (5th month after fiscal year-end) or monthly VAT/payroll filings triggers AFIP penalties and interest, and companies whose fiscal year doesn't match the calendar year need to track a deadline that moves relative to their own year-end rather than a fixed calendar date.

Key facts

  • Corporate income tax (CIT) returns are filed electronically with AFIP/ARCA, due in the second week of the fifth month after the company's fiscal year-end.
  • Company fiscal years can be set independently of the calendar year, which shifts the CIT filing deadline accordingly.
  • Beyond the annual CIT return, most companies also have recurring monthly obligations: VAT returns and payroll/social-security contribution filings.
  • SA/SRL entities additionally have periodic corporate-law filing obligations with IGJ (or the equivalent provincial registry), separate from tax filings.

Steps

  1. Step 1: Confirm fiscal year-end and CIT deadline — Determine the company's fiscal year-end and calculate the CIT filing deadline (2nd week of the 5th month after year-end).
  2. Step 2: Maintain monthly VAT and payroll filings — File monthly VAT returns and payroll/social-security contribution filings with AFIP/ARCA throughout the year, not just annually.
  3. Step 3: Complete annual financial statements and any IGJ/provincial corporate filings — Prepare annual financial statements and satisfy any periodic corporate-registry filing obligations (e.g. with IGJ) separate from the tax filings.

Costs

  • Annual compliance fees: varies

Timelines

  • Deadline for annual compliance: unclear

Required documents

  • Annual financial statements
  • Corporate income tax return (filed electronically with AFIP/ARCA)
  • Monthly VAT and payroll/social-security filing records

Common mistakes

  • Treating compliance as purely annual -- VAT and payroll filings are monthly obligations, not just a once-a-year task.
  • Missing the CIT deadline (2nd week of the 5th month after fiscal year-end), especially when the fiscal year doesn't match the calendar year.
  • Overlooking separate IGJ/provincial corporate-registry filing obligations distinct from AFIP tax filings.

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