What annual filings does an Argentine company have?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. There is no single annual return. A Buenos Aires City company approves its statements within four months of year end and, if it is an SA, files them with the IGJ within 15 days. ARCA gets the income tax return (fifth month), audited statements (sixth month), personal assets tax on the shares (June) and a shareholdings return (July).

As of 26 Oct 2026. Rules in force at that date.

Key rules

Four sets of filings run every year, with or without activity.

Approve the statements. Copies of the balance sheet, income statement and notes must be available to the shareholders at the registered office 15 days before they consider them (LGS art. 67). In an SA the ordinary meeting that approves them "will be convened within four months" of year end (LGS art. 234). The text says convened; plan to hold the meeting by then. An SAS records its statements in its digital inventory and balance sheet book within four months (Law 27.349 art. 58; IGJ RG 6/2017 art. 58).
IGJ (City of Buenos Aires registry). An SA files the approved statements and minutes within 15 days of the meeting (IGJ Rules arts. 129 and 130, as replaced by IGJ RG 9/2026). An SRL files only if its capital reaches the art. 299(2) amount (LGS art. 67), ARS 2,000,000,000 under MJ Res. 10/2024. Stock companies pay an annual fee (DA 46/2001 art. 4). The first IGJ filing of each calendar year carries a beneficial owner sworn statement (IGJ Rules art. 421). For an SAS, IGJ RG 11/2026 repealed the statement filing articles (RG 6/2017 arts. 46 and 47) and put nothing in their place, so whether a City SAS still files statements is unclear (unconfirmed).
ARCA (federal tax). Income tax return F. 713 and payment by the CUIT day of the fifth month after year end; statements with the auditor's report uploaded as PDF by the last day of the sixth month (RG 4626 arts. 4 and 6). Personal assets tax on the shares, 0.50% of equity value, paid by the company for individual and foreign shareholders (Law 23.966, article after art. 25), filed in June (RG 2151 art. 33). Shareholdings and beneficial owners return by 28, 29 or 30 July by CUIT ending (RG 4697 art. 7).
Monthly and quarterly returns for every tax the company is registered in, and the BCRA external assets and liabilities survey where it applies. These are covered on the parent page.

What changes the answer

Company type. An SA has the full meeting, IGJ filing and annual fee cycle. A small SRL files nothing annual with the IGJ but still owes every ARCA filing, including audited statements (RG 4626 art. 4(b)).
Province. Provincial registries have their own rules, not covered here (unconfirmed).
Foreign debt or a dividend. A company with external liabilities files the BCRA survey every quarter (Com. A 6795). Whether foreign equity alone triggers it is not explicit (unconfirmed). Banks check the survey and audited statements before paying dividends abroad.

Worked examples

Facts: a City of Buenos Aires SAS owned 100% by a foreign company, no sales and no employees in 2026, equity of ARS 20,000,000 at 31 December 2026 (hypothetical). The parent assumed "dormant" meant nothing was due.

Pesos converted at the dólar MEP rate of ARS 1,563.90 per US$ on 23 Oct 2026 (dólar MEP selling rate (dolarapi.com)) (live rate).

Item	Time	Cost ARS	Cost USD
Bookkeeping, monthly returns (assumed ARS 450,000 × 12) (unconfirmed)	All year	5,400,000	3,452.91
Audit of the 2026 statements (assumed) (unconfirmed)	Jan to Mar 2027	2,500,000	1,598.57
F. 713, PUB upload, F. 899, RG 4697 return (assumed) (unconfirmed)	May to Jul 2027	900,000	575.48
Personal assets tax on shares: 0.50% × 20,000,000	June 2027	100,000	63.94
IGJ annual fee, top of printed DA 46/2001 scale, if an SAS owes it (unconfirmed)	December	2,500	1.60
Total		8,902,500	5,692.50

Step by step:

Accountant: 5,400,000 + 2,500,000 + 900,000 = ARS 8,800,000 (US$5,626.96). These are the hypothetical fees used on the parent page, not regulated or market data.
Personal assets tax: 20,000,000 × 0.005 = ARS 100,000 (US$63.94). The company may recover it from the parent, including by withholding from dividends (Law 23.966, article after art. 25, third paragraph). The foreign parent is presumed, with no proof to the contrary, to belong to foreign individuals (second paragraph).
IGJ fee: DA 46/2001 prints ARS 100 to ARS 2,500, nominal 2001 amounts. The amount the IGJ system liquidates today could not be read on a permitted official source (unconfirmed).
Total: ARS 8,902,500 (US$5,692.50). The professional fees are 98.8% of it.

Cost to do it: about ARS 8.9 million (US$5,692) a year on these assumptions, with filings spread from January to July. Skipping the income tax return costs an automatic fine of ARS 440,000 (US$281.35) for a company, halved if paid with the return within 15 days of notice (Law 11.683 art. 38, amended by Law 27.799).

Practical traps

"Dormant" is not a legal status. IGJ duties and fees continue until the registration is cancelled (IGJ Rules art. 162). ARCA limits the CUIT, and with it invoicing, of SAs, SAUs and SRLs that stop filing returns (RG 3832 arts. 2 and 6). The art. 2 list does not name the SAS; do not read that as a safe harbour (unconfirmed).
Is the SAS caught by the 0.50% tax? The tax applies to shares of companies "governed by" Law 19.550. An SAS is governed by Law 27.349, with Law 19.550 applying only as a supplement (Law 27.349 art. 33). The parent page assumes it applies (unconfirmed). Filing it also keeps the company out of the RG 3832 "no movement" test (art. 2).
No audit, no PUB. RG 4626 art. 4(b) requires the auditor's report even for a company with no activity.

FAQ

Can a company with no activity skip the year? No. Statements, the income tax return and the personal assets return are still due; skipping them leads to fines and CUIT limitation.

When is the SA annual meeting due? Convened within four months of year end (LGS art. 234), so by 30 April for a December year end, with IGJ filing within 15 days of the meeting.

Can we close a dormant company cheaply? Only within six years of registration and only if it never operated, filed statements or registered for taxes (IGJ Rules art. 162).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.