Practical guide · Argentina
Operate a business in Argentina: tax, permits and hiring
After choosing your structure, check invoices, provincial tax, premises permission and staff registration, then assign each ongoing filing to an owner and date.
Does company registration mean you can open?
Registration alone does not settle every operating requirement. Check the actual activity, address, entity, invoice permissions and any staff before taking payment, opening premises or starting employment. Use the structure guide first if the form or jurisdiction is unresolved.
Create a one-page handoff with activity, owners/representative, registry and CUIT, premises address, customer locations, expected invoices and staff. Ask an accountant or lawyer to identify the applicable requirements and what evidence closes each one.
Confirm tax activation and invoice permissions
Keep the applicable tax-registration confirmation and start period. Check invoice class for your issuer, customer and transaction; domestic and export operations can differ. Confirm point of sale and any required class authorization, then test issuance before relying on it.
For provincial Ingresos Brutos (turnover tax), ask where the activity is carried out and whether Convenio Multilateral applies. Article 1 addresses inseparable activities across two or more jurisdictions; it is not a simple rule based only on the customer’s address. CABA-based Convenio taxpayers entered Padrón Federal from 1 August 2026 under RG 9/2026.
Ready to move on: applicable registrations, written treatment of your actual transactions, working invoice permissions and a record of who handles returns and payments. Do not substitute a company CUIT or generic invoice example for these checks.
Check the premises and activity before committing
For CABA premises, use AGC’s economic-activity procedure with the exact use and address. The current page lists miBA level 3, CUIT and a responsible professional’s technical annex. Ask the professional about environmental and activity-specific documents.
CABA distinguishes permission to operate (librado al uso) from final authorization. Some declaration routes permit operation while final review remains pending; a license generally requires official approval before starting. A generated QR code alone does not settle a license case.
Ready to move on: identified authorization route and written confirmation of when you may operate, plus required technical records. Other municipalities have their own processes; do not apply CABA’s checklist automatically elsewhere.
Prepare payroll and staff registration before work starts
With the employer/adviser, confirm the actual employment arrangement, work permission, payroll, health/social-security and required insurance. Ask which staff-registration deadline applies; do not assume a contractor label resolves an employment relationship.
ARCA’s ordinary Simplificación Registral deadline is the day before work starts; Annex I RG 2988/10 tasks have a start-time rule. Keep the registration confirmation and give the worker the required records. Exceptions and later completion of fields should be checked against the current procedure.
Ready to move on: lawful start conditions, applicable registration receipt, payroll owner and current obligations calendar. Obtain case-specific advice where a foreign employer, remote arrangement or disputed status affects the role.
Keep a dated operating register
For each applicable obligation record: authority, taxpayer/entity, period, due date from the current official calendar, owner, receipt and next review. Include federal and provincial taxes, payroll, registry/books and permit renewals only as applicable to your case.
Eligible monotributistas should check ARCA’s February/August category review of preceding 12 months, with its exceptions and current limits. This is not a company-tax regime recommendation. Use the live ARCA calendar for your actual filing and payment dates.
A company’s operating calendar belongs in its own secure records. My Plan can hold personal preparation follow-ups, but does not file returns or verify compliance. Review the register when activity, address, owners, staffing or transaction geography changes.