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Argentina has introduced far-reaching changes to its Indirect Tax on Online Betting, rebooting the compliance environment for domestic and foreign digital gaming operators alike. The changes, implemented through ARCA’s General Resolution 5791/2025, aim at a more predictable and orderly application of the tax regime originally established in 2022. The updated rules have a direct effect on the online gambling industry regarding registration timelines, verification processes, and the application of perception rates.
The new rules were published in the Official Gazette, signed by Agustín Rojo, ARCA’s Deputy Director of Institutional Affairs. According to the resolution, the changes seek to give operators enough time to make necessary adjustments to their internal systems and ensure that the new requirements are implemented in full transparency.
Changes in Registration Deadlines and Verification Process
The most relevant modification refers to the period that ARCA will take to resolve applications. From now on, applications submitted to the Online Betting Control Registry must be resolved within a maximum term of 60 calendar days. This period begins either on the date that the competent regulator in the corresponding jurisdiction validates the application, or, if later, on the date the operator submits the documentation.
It provides that the verification shall be done by the “Juegos de azar y/o apuestas – Organismo Habilitante” service, which shall be available through the fiscal key of the respective operator. If ARCA needs documentation during the procedure, the 60-day term will be interrupted until the full documentation is given.
These revised procedures aim to reduce uncertainty by clearly defining when operators can expect approval or advice on their status under the regulatory regime.
A New System for Publishing Foreign Operator Listings
The reform also renovates how foreign online betting operators are identified and published. In the previous instance, access to the list of international operators could be scattered or delayed. Under the new regulation, ARCA will maintain an updated and centralized list of foreign organizers and exploiters of online gambling activities.
This will be made available to the payment intermediaries through ARCA’s institutional microsite, under “Juegos de azar y apuestas“. Updates will be made periodically to provide the database with fresh information necessary for correct fiscal withholdings in compliance with national regulations.
Transitional Rules for Pre-Existing Applications
The new framework will also apply to operators whose requests for registration were filed before November 25, 2025. The pending applications will be solved within a period of 60 days beginning on November 25, 2025. In the transitional period, the general perception rates determined by Article 12 of Decree 293/22 shall apply.
This transition measure provides continuity as the regulatory system adjusts to new deadlines and verification processes.
Notification, Certificate Issuance, and Effective Dates
Once a decision is reached, ARCA will notify the operator and, if approved, issue a certificate specifying the perception rate applicable to that entity. Importantly, the perception rate listed in this certificate will take effect from the first day of the next half-month period following the issuance date.
The registry will make comprehensive operator data publicly available, like:
- Company name or business entity
- CUIT tax identification number
- Validity dates
- Registered domains
- Assigned perception rate
- Corresponding jurisdiction
This structured publication helps ensure transparency for both operators and financial intermediaries.
New Employment-Related Eligibility Criteria for Subsidies
Improved criteria for maintaining reduced perception rates, where operators promote local employment, have been added by the updated regulation. Companies will have to sustain the required increase in their average declared workforce, in accordance with verification performed annually by ARCA.
To preserve eligibility for the reduced rate, two conditions must be met:
- The average annual headcount has to be higher than during the baseline period.
- In the last month of the period being measured, the number of full-time permanent employees must be equal to or greater than the original baseline.
These measures reflect the government’s focus on encouraging stable employment in the digital gaming sector, while ensuring that tax benefits are linked to concrete economic contributions.
A More Predictable and Transparent Regulatory Environment
Resolution 5791/2025 aims to facilitate an orderly flow of oversight over online betting activities, giving more certainty to operators in the business, while updating fiscal tools linked to the new digital gaming market. A combination of defined timelines, enhanced public registries, and employment-based incentives positions the country’s regulatory framework for increased transparency, fairness, and administrative efficiency.
Source: YogoNet
