How does a foreigner get a CUIT?

Last verified: 26 Oct 2026 · Status: Changing

Short answer. A foreign resident with an Argentine DNI applies for a CUIT online at ARCA, free. A resident still waiting for a DNI files through "Presentaciones Digitales" for a CUIT valid up to 2 years. A non resident, such as a foreign director, applies through a representative in Argentina. Individuals no longer get a CDI.

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

Key rules

Three identifiers.

CUIT (Clave Única de Identificación Tributaria): ARCA's tax identifier for anyone with tax or social security obligations.
CUIL (Código Único de Identificación Laboral): the employee identifier from ANSES, needed to start employed work. Free, in person at ANSES. A self employed person with a CUIT does not need one (ANSES).
CDI (Clave de Identificación): since 2 March 2026, only for diplomatic missions and entities with no tax reason to hold a CUIT, such as a foreign parent that only deals with banks or registries (ARCA RG 5803/2025 art. 19).

The governing norm is ARCA General Resolution (RG) 5803/2025 (BO 24 December 2025, in force 2 March 2026, art. 34). Older checklists citing RG 10 are out of date. RG 5803/2025 art. 33 abrogated RG 10 (the old registration rule), RG 3890 (DGI, residents without a DNI) and RG 3995 (DGI, the CDI). Infoleg lists no amendment to RG 5803/2025 at 26 October 2026.

Situation	Route	Key documents	Article
Resident with a valid DNI	"Comenzar inscripción" on arca.gob.ar, "ARCA Móvil" app or "Sistema Registral", Clave Fiscal level 3	DNI, face photo if requested, fiscal domicile proof if it differs from the DNI address	Art. 1
Resident without a DNI	"Presentaciones Digitales", "Alta CUIT personas humanas: Situaciones especiales"; in person if no CUIL and Clave Fiscal	F. 460 F/PD, passport or national ID, DNM file number certificate showing the residence type, photo	Art. 4
Same person once the DNI arrives	"Presentaciones Digitales", within 10 administrative business days	F. 581/PD, DNI	Art. 5
Resident abroad	Representative domiciled in Argentina via "Presentaciones Digitales", or in person while visiting	F. 460 F/PD, passport, proof of representation and of non resident status	Art. 6

The art. 4 CUIT lasts up to 2 years or the stay admitted for transitory or temporary residence. Art. 6 covers non residents who direct or manage a company in Argentina and those dealing with banks or registries. Foreign documents must be legalised or apostilled and translated (art. 31).

DNI and residence. RENAPER issues a first DNI only after the migration agency (DNM) grants permanent or temporary residence (RENAPER). See Visas and residence.

Clave Fiscal level 3 comes through the app with a card DNI, or in person at ARCA, where a foreigner without residence shows a passport (AFIP RG 5048/2021 Annex I, A.3).

Cost and time. ARCA lists the CUIT as free (Obtener CUIT por internet). RG 5803/2025 sets no fee and no issue period (ARCA practice not confirmed).

What changes the answer

Residence status: with DNI (art. 1), without (art. 4), or abroad (art. 6, also for Argentines abroad).
Company, not individual: a foreign parent that only holds shares gets a CDI with Annex III documents (art. 19).
Old CDI: still valid, but for individuals only until a data change, when ARCA converts it into a CUIT (art. 33(b)).
Employment: an employee needs a CUIL from ANSES.

Worked examples

Dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026 (dólar MEP selling rate, dolarapi.com). Live: /data/mep/.

Case A. Non resident director (the former CDI case). A resident of Spain joins the board of a Buenos Aires company and will not travel for months.

Step	Time	Cost ARS	Cost USD
1. Power of attorney to a person domiciled in Argentina, notarised abroad, apostilled, translated (art. 31)	Not fixed	Not published in an official source	Not published in an official source
2. Representative files F. 460 F/PD, passport and non resident proof (art. 6)	No ARCA term	0	0
3. Representative acts as Administrator of Relations by Proxy until the director gets level 3 in person (RG 5048 art. 6)	Not fixed	0	0

Calculation: ARCA fee ARS 0 ÷ 1,563.90 = US$0. The real cost is the notary, apostille, translation and representative, which no official source prices.

Case B. Resident with a DNI. A foreigner granted temporary residence by DNM.

Step	Time	Cost ARS	Cost USD
1. First DNI at RENAPER (fee since 6 March 2026)	15 minutes at the office; delivery not stated	20,000	12.79
2. Clave Fiscal level 3 in the app (RG 5048 Annex I, A.3(a))	Not stated	0	0
3. CUIT online (art. 1)	On passing system checks	0	0
Total		20,000	12.79

Calculation: ARS 20,000 ÷ 1,563.90 = US$12.79. The DNM residence fee is excluded (not confirmed in an official source).

Cost to do it: ARCA ARS 0; DNI ARS 20,000 (US$12.79); no capital; no official term in months (not confirmed in an official source).

Practical traps

Stale official page. On 26 October 2026 argentina.gob.ar still offers individuals a CDI with form F 663. That contradicts RG 5803/2025 arts. 19 and 33. Follow the resolution.
Conflicting route for residents without a DNI. The ARCA CUIT page says in person; art. 4 makes "Presentaciones Digitales" the rule (ARCA practice not confirmed).
The 10 day deadline to replace the provisional CUIT after the DNI arrives (art. 5) comes with no reminder.

FAQ

Do I need a CUIT to buy property? Art. 6 covers non residents dealing with registries, so a buyer abroad applies under it. Whether notaries insist on a CUIT is not settled in the sources (not confirmed in an official source).

Does a foreign individual shareholder need one? In practice yes. ARCA checks the CUIT or CUIL of every member when the company applies and can block it (art. 13).

Is the SAS law's CDI rule still valid? Law 27.349 art. 51 still requires a CDI for foreign SAS managers, which ARCA no longer issues to individuals. An art. 6 CUIT is the working substitute, but no official text says so (not confirmed by the IGJ).

Can I get level 3 Clave Fiscal from abroad? No. It needs a card DNI or an ARCA office visit; meanwhile a representative can act by proxy (RG 5048 art. 6).