How do I pay a foreign supplier from Argentina?

Last verified: 26 Oct 2026 · Status: Changing

Short answer. Buy the dollars through your Argentine bank in the official FX market, debiting your own peso account. Goods are payable from customs entry and not before the invoice due date. Services from unrelated providers are payable once rendered; related party services wait 90 days. No SIRA, SIRASE, SEDI or PAIS tax applies any more.

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

Key rules

Your bank sells the dollars and checks the payment is genuine (BCRA "Exterior y Cambios", points 1.1 and 1.2, text to 14 Sep 2026, Com. A 8481). The exchange ticket is your sworn statement (point 5.3), at a freely agreed rate (point 1.3).

Goods with customs entry. Payable from the date of customs entry (point 10.10.1, from Com. A 8226, 14 Apr 2025), never before the debt's due date (point 10.3.2.3), debited from your own local account (point 10.3.2.2). The bank you nominated for the import declaration in the BCRA tracking system SEPAIMPO certifies the file and issues a payment certificate valid for 10 business days (points 10.3.2.1, 11.1 and 11.1.3).
Documents for goods (point 10.3.2.1): proof of customs entry, the foreign invoice in your name, the transport document, evidence of the due date, and the debt declared in the BCRA external survey if you file it.
Paying before customs entry needs a listed route in point 10.10.2 or BCRA prior approval (points 10.4.2.8 and 10.4.3.7). You then have 90 days (270 for capital goods advances) to show customs entry or bring the money back (points 10.4.2.4 and 10.4.3.6). Advances to a related supplier need prior approval (point 10.4.2.4).
Services. You need documents proving the service (point 13.1.1). Unrelated provider: from the date the service is rendered or accrues (point 13.2.5). Related provider: 90 calendar days after that date (point 13.2.6). Only unrelated providers can be paid early with your own dollars held in a local account (point 13.3.9).
Every payment also needs the point 3.16 statements, including no more than US$ 100,000 in liquid foreign assets (point 3.16.2.1).
SIRA, SIRASE and SEDI are gone. SIRASE fell with the repeal of Joint RG 5271/2022 (Joint RG 5466/2023, art. 15). SEDI was abolished and pending SEDI declarations lapsed (Joint RG 5651/2025, art. 1, BO 25 Feb 2025, in force the next day under art. 2).
PAIS tax: expired, confirmed. It was created for five fiscal periods (Law 27.541, art. 35) and applied from 23 Dec 2019 to 22 Dec 2024 inclusive (ARCA RG 5720/2025, recitals).

What changes the answer

SME or individual buyer. May pay at sight against shipping documents (point 10.10.2.1); the SRL above could not.
Capital goods. Up to 30% advance and 80% total before entry (point 10.10.2.2).
Related supplier. Services wait 90 days even if the relationship later ends (point 13.2.6).
Debts for goods registered, or services provided, up to 12 Dec 2023 still need prior approval unless an exception applies, such as BOPREAL (points 10.11 and 13.4).

Worked examples

An SRL, not an SME, buys US$ 20,000 of non capital goods from an unrelated US supplier, due 30 days after the bill of lading, and gets a US$ 5,000 invoice from an unrelated foreign software developer for work finished 30 Sep 2026. Pesos at the dólar MEP selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (dolarapi.com) (live: /data/mep/). Banks will quote their own rate; the BCRA retail average that day was ARS 1,549.77 (BCRA API, series 4).

Step or item	Time	Cost ARS	Cost USD
Goods shipped, bill of lading	15 Sep 2026	0	0
Invoice due date	15 Oct 2026	0	0
Customs entry registered, SEPAIMPO bank nominated	20 Oct 2026	customs taxes, see customs duties (page coming soon)
Bank buys and wires goods payment	From 20 Oct 2026	31,278,000.00	20,000.00
Software service rendered and invoiced	30 Sep 2026
Income tax withheld and deposited with ARCA	On payment	2,463,142.50	1,575.00
Bank buys and wires net service fee	From 30 Sep 2026	5,356,357.50	3,425.00
Reverse charge VAT, creditable	On payment or end of service	1,642,095.00	1,050.00

Goods. 1. Customs entry (20 Oct) is later than the due date (15 Oct), so the earliest payment date is 20 Oct (points 10.10.1 and 10.3.2.3). 2. 20,000 × 1,563.90 = ARS 31,278,000.00 (ARS 30,995,400.00 at the retail average).

Software service. 1. Unrelated provider: payable from 30 Sep (point 13.2.5). If the developer were the parent company, the earliest date would be 29 Dec 2026, 90 days later (point 13.2.6). 2. Withholding, assuming the fee is Argentine source as advice "provided from abroad" (Income Tax Law, art. 13) and no treaty applies: 35% × 90% presumed income × 5,000 = US$ 1,575.00 (arts. 102, 103 and 104 i)). Whether pure software development fits art. 13 is not settled in the law text; if the contract is registered under Law 22.426, art. 104 a) 1 gives 60%, so 21%. 3. Net wired: 5,000 − 1,575 = US$ 3,425.00, ARS 5,356,357.50. 4. VAT: 21% × 5,000 = US$ 1,050.00 if the SRL is VAT registered (VAT Law, arts. 1 d), 5 h) and 28). The payment mechanism and the month the credit is taken follow ARCA rules not reviewed here.

Cost to do it: no BCRA fee; bank FX and SWIFT charges (vary by bank); capital ARS 39.10 million (US$ 25,000 gross); no FX wait for either payment, three months if the developer were related.

Practical traps

MEP or CCL purchases. A company that sold securities for dollars in the last 90 days cannot use the official market, and must not do so for 90 days after (points 3.16.3.1 and 3.16.3.2).
Paying early. You cannot shorten supplier credit by paying before the due date (point 10.3.2.3).
Third party funds or payees. The pesos must come from your own account and go to the supplier that invoiced you, or to a group company with proof of the group split (points 10.3.2.2 and 10.2.5).

FAQ

Do I need SIRA, SIRASE or SEDI approval? No. Both were repealed (see The rule). Product licences and technical requirements for some goods are separate.

Is the PAIS tax still charged? No. It applied to 22 Dec 2024 inclusive (RG 5720/2025, recitals; Law 27.541, art. 35).

What if I prepay and the goods never arrive? Show customs entry within 90 or 270 days or bring the refund back (point 10.4.2.4). Banks can extend for causes beyond your control (point 10.5.5.3).

Who counts as related? Point 6.6 refers to point 1.2.2 of the BCRA rules on "Grandes exposiciones al riesgo de crédito", not reviewed for this page.