Overview
- Argentina’s Economy Ministry and ARCA published Joint Resolution 5846/2026 in the Boletín Oficial to modify the Exporta Simple regime.
- For merchandise that pays export duties above 0%, the resolution limits each operation to US$15,000 FOB and sets a US$600,000 FOB annual cap per exporter.
- The text confirms that sales made through Exporta Simple can receive export incentives, including reimbursement benefits.
- Exporta Simple is a digital channel for small exporters to ship through approved logistics operators without full customs procedures, and users need a CUIT and a level‑3 tax key.
- The changes take effect 20 business days after publication and follow a ministerial pitch to remove all caps, while the final rule maintains limits only for duty‑bearing goods.