What's Argentina's Digital VAT Ledger, and who has to keep it?

It's the electronic register of purchases and sales that replaced the old paper VAT ledgers, kept by Responsables Inscriptos, with its own deadline ahead of the VAT return.

Where can I find this month's exact VAT due date in Argentina?

This page explains the general structure of the schedule. Each month's specific dates are published on the firm's blog with the full deadline calendar.

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VAT & SICORE deadlines

The two most frequent monthly obligations for a Responsable Inscripto: the VAT sworn return, and — if you're a withholding or collection agent — the SICORE regime. Both share the same staggering structure.

Updated as of August 20, 2026

In short

VAT: monthly return and payment, staggered by CUIT-ending pairs — usually falls between the 18th and 22nd.
SICORE: same staggering, for withholding or collection agents; filed even with nothing to report.
Failing to deposit a withholding taken from a third party carries harsher consequences than a routine late payment.

VAT

Return and payment, every month

Every Responsable Inscripto files a monthly VAT sworn return for the prior period, and the deadline staggers by CUIT-ending pairs over the course of nearly a week.

General VAT due-date structure, by CUIT ending
CUIT ending	Order in the schedule
0, 1	1st day of the schedule
2, 3	2nd day
4, 5	3rd day
6, 7	4th day
8, 9	5th day — last of the schedule

Usually falls between the 18th and 22nd of each month, though it can shift a day or two due to holidays or occasional ARCA changes. Alongside the VAT return, Responsables Inscriptos must keep the Digital VAT Ledger (a purchases-and-sales register) up to date, on its own schedule, generally due before the VAT return itself.

SICORE

The withholding and collection regime

SICORE (Sistema de Control de Retenciones) is the monthly sworn return filed by anyone acting as a withholding or collection agent for income tax, VAT, or other national taxes.

Who's a withholding agent?

Generally, companies of a certain size designated by ARCA, who must withhold part of the tax when paying a vendor or service provider and deposit it in that third party's name. There are also collection-at-source regimes on certain transactions.

How is it due?

It follows the same CUIT-ending staggering structure as VAT, due on nearby dates within the same window of the month. Even with no withholdings or collections to report, you still have to file a "no activity" return.

If you missed the date

With SICORE, the risk is bigger

Failing to deposit a withholding you made from a third party on time isn't just a tax debt — it can be treated as improper appropriation of third-party funds, with harsher consequences than an ordinary delay in paying your own tax. For VAT, a late payment simply carries the usual late-payment interest.

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Frequently Asked Questions

Is the VAT filing deadline the same as the payment deadline?

Yes, under the general regime, filing the return and paying the resulting balance are due the same day, based on CUIT ending. If the return shows a credit balance, there's no payment to make, but the return still has to be filed.

Do all Monotributo taxpayers file VAT?

No. Monotributo replaces VAT: taxpayers under that regime don't file a VAT return. This obligation applies to Responsables Inscriptos.

If I had no withholdings this month, do I still file SICORE?

Yes, anyone registered as a withholding or collection agent must file the return every month, even with "no activity." Not filing it can trigger a formal-noncompliance fine, regardless of whether there was anything to withhold.

What's the Digital VAT Ledger, and who has to keep it?

It's the electronic register of purchases and sales that replaced the old paper VAT ledgers. Responsables Inscriptos keep it, generating the data from their billing system or entering it directly in ARCA's application, on its own deadline ahead of the VAT return.

Where do I find this month's exact VAT due date?

Here we explain the general structure of the schedule. Each month's specific dates, which can shift due to holidays, are published on our blog with the full deadline calendar.

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