The government updated the requirements and billing limits of the Exporta Simple regime.
The regulations also clarify that only products without prohibitions, suspensions, quotas, or special customs controls may be exported.
The resolution maintains specific limits for goods subject to export duties greater than 0%.
In those cases, the maximum annual amount allowed will be USD 600,000 FOB per exporter. Additionally, each individual operation may not exceed USD 15,000 FOB.
The national government has officially announced modifications to the Exporta Simple regime, a tool designed to facilitate exports from small and medium-sized Argentine companies.
The measure was established through Joint General Resolution 5846/2026, published this Thursday in the Official Gazette, and updates tax requirements, operational conditions, and billing limits for those who use the system.
The Exporta Simple regime was created to simplify smaller-scale exports through more agile procedures and less administrative burden.
The system operates through the so-called Logistics Operators of the Regime (OLES), which facilitate customs and operational processes for SMEs, entrepreneurs, and small exporters.
The tool was originally established in 2019 through a joint resolution between the then Ministry of Production and the AFIP.
With the regulatory update, those wishing to use the regime must meet new tax and administrative conditions.
Among the main requirements are:
Have an active CUIT
Have Fiscal Key level 3
Be registered for VAT, Income Tax, or Monotributo, as applicable
Issue the corresponding invoice for each operation
These caps aim to maintain the simplified profile of the regime and keep it focused on smaller transactions.
Another central point of the update is that operations carried out under Exporta Simple will continue to have access to incentives and benefits for exporters.
This includes tax or financial incentives provided within the current regulations for foreign trade.
In this way, the government maintains one of the main attractions of the system for small businesses and entrepreneurs.
The new regulations also repealed part of the original 2019 resolution to eliminate requirements deemed incompatible with the current scheme.
According to the official text, the goal is to reduce bureaucratic hurdles and facilitate greater international integration of smaller Argentine companies.
The measure is part of the economic deregulation process promoted by the national government since late 2023.
The resolution states that the new provisions will come into effect 20 business days after their publication in the Official Gazette.
