Argentina’s federal revenue agency, ARCA, has issued new reporting requirements for crypto platforms and payment service providers. General Resolution 5804/2025, published on December 23, 2025, requires covered companies to submit detailed monthly reports on users, including virtual asset balances, tax identification numbers, and transaction data.

The regulation took effect immediately, while its most substantial reporting obligations are scheduled to begin in May 2026. Argentina has also signed the OECD’s Crypto-Asset Reporting Framework (CARF), indicating that it intends to share the collected information across borders by 2027.

Reporting requirements

Resolution 5804/2025 expands on General Resolution 4614, an earlier framework that has been in place since 2019. Under the updated rules, monthly reports must include account information such as each participant’s role, nationality, tax identification number, and virtual asset balances.

The reporting thresholds are set at ARS 50 million for individuals and ARS 30 million for legal entities. The thresholds are based on monthly transaction volumes or asset holdings.

The companies covered by the rules include Binance, Bybit, and Coinbase, as well as Argentine exchanges such as Lemon and Ripio. Every registered virtual asset service provider (VASP) operating in Argentina will need systems capable of submitting the reports on a continuing monthly basis.

Cross-border data sharing

Argentina signed the Joint Statement on the OECD’s Crypto-Asset Reporting Framework, a global initiative intended to standardize the collection and exchange of crypto-related tax information between countries. The framework has a target implementation date of 2027.

Argentina has not yet established the immediate cross-border sharing mechanisms contemplated by CARF. By requiring domestic data collection now, however, the country is creating the infrastructure for a system under which trading activity on Argentine-based exchanges could be shared with foreign tax authorities once the international framework becomes operational.

For now, the practical obligation created by the resolution is reporting to ARCA. Any later exchange of that information with foreign tax authorities would depend on the implementation of CARF and the establishment of the relevant sharing mechanisms.

Regulatory development and enforcement

Resolution 5804/2025 builds on the regulatory framework established in 2019, when Argentina began formalizing the registration of virtual asset service providers. The new requirements also incorporate anti-money-laundering obligations.

ARCA has scheduled training programs on virtual asset tracing for judicial officials from August through September 2026. The programs indicate that enforcement activity is expected to follow the data-collection process.

Impact on users and platforms

For Argentine crypto users, monthly activity above ARS 50 million for individuals or ARS 30 million for legal entities will result in their information being compiled and delivered to the tax authority. This creates a direct audit trail connecting users’ identities with their crypto holdings and transactions.

For platforms, the immediate issue is the cost of compliance. Larger international exchanges such as Binance and Coinbase may already have reporting templates from operating in other regulated markets. Smaller Argentine platforms, including Lemon and Ripio, face a more substantial task in developing automated systems for monthly submissions. The May 2026 start date for the main reporting obligations and the later 2026 training programs are the next stated implementation milestones for platforms and enforcement officials.

Source: CryptoBriefing