ARCA (formerly AFIP): Argentina's tax agency, explained for Americans

Argentina's tax and customs agency changed its name from AFIP to ARCA in October 2024. The offices, the obligations and most of the paperwork carried over – and Americans arriving now deal with ARCA from day one.

A laptop on a desk showing the arca.gob.ar homepage beside printed Argentine tax forms and an US passport

AFIP is gone. ARCA is what you'll deal with.

ARCA (formerly AFIP), the Agencia de Recaudación y Control Aduanero, handles Argentine tax and customs collection. In October 2024, Decree 953/2024 dissolved AFIP and transferred its powers to ARCA. The old address, afip.gob.ar, now redirects to arca.gob.ar, explaining why older articles still carry AFIP links.

The rename did not itself change your tax obligations. Existing requirements continue unless a separate reform changed them; current agency instructions are the authority. Americans encounter ARCA when registering tax activity, invoicing, importing goods, or filing returns. Older advice may remain useful, but its terminology and procedures need comparison with today's official instructions.

Why the old name still follows you around

AFIP survives in archives, forums, group names, and accountants' everyday language after nearly three decades of use. An expat's 'AFIP appointment' generally means ARCA. An old logo on a PDF does not establish that its instructions remain current; the official agency site is the place to resolve that uncertainty.

One warning is worth stating plainly: verify that any page or email claiming to be the tax agency actually lands on arca.gob.ar. Phishing that exploits a rename – 'AFIP has been replaced, update your credentials' – is exactly the kind of message the transition makes believable. The agency's real services sit behind the official domain and an in-person or app-verified clave fiscal, never behind a link in an unsolicited email.

The numbers ARCA assigns you, in order

Three identifiers matter to a settling American, and all three are administered in the ARCA ecosystem. The CUIT (Código Único de Identificación Tributaria) is the tax identification number you will use for almost everything commercial: invoicing as a freelancer, paying monotributo, signing certain leases, opening some bank products. Newcomers on a temporary residence category can obtain a CUIT, and the sequence usually runs through getting your DNI from the civil registry first, then the tax registration with ARCA. Non-residents who only need to receive or pay money in Argentina may instead be issued a CDI, a lighter tax code for isolated transactions.

The CUIL relates to formal employment and social security, appearing in Argentine payroll paperwork. These identifiers serve different purposes: CUIT for tax activity, CDI for certain isolated transactions, and CUIL for employment. The DNI comes from the civil registry, not ARCA. The dedicated DNI and CUIT guides explain the registration steps.

Monotributo: the simplified regime most freelancers choose

If you will earn Argentine income – invoicing local clients, teaching, renting a room legitimately – the regime you will hear about constantly is the monotributo. It folds income tax and social-security contributions into one monthly payment, with categories set by your expected revenue. Registration, category changes and the monthly payment all happen through ARCA's online systems, once you hold a clave fiscal, the agency's login credential. The clave fiscal comes in security levels, and the higher levels unlock the full self-service portal; a first clave can be issued online and upgraded in person with your DNI.

Two American-relevant notes. First, monotributo covers Argentine-source activity – income for work performed outside Argentina follows different rules, covered in the tax residence guide. Second, the category amounts are revised regularly, so treat any specific peso figure you read, including in older guides (ours included, between reviews), as a starting point for a question to put to ARCA's own monotributo page, which always carries the current tables.

Filing, paying and the American comparison

Argentina's annual income tax return (ganancias, for those outside the simplified regime) and the wealth tax (Bienes Personales) are filed through ARCA's online portal with a clave fiscal, in the months after the December close of the Argentine tax year. Compared with an IRS e-file session, expect more of the load-bearing work to happen in advance: Argentine returns lean on withholdings and on data the agency already holds, so the annual filing can be lighter than an American return – or heavier, if your income mixes Argentine and foreign sources and needs manual treatment.

Social Security benefits, 401(k) withdrawals, and US rental income raise residence and income-characterization questions, not merely portal questions. The United States and Argentina have no income tax treaty in force: there is no treaty residence tie-breaker or reduced withholding rate. Credits and planning therefore matter. The practical sequence is to establish Argentine tax residence, determine the treatment of each US income stream, and identify required returns. Filing 'to be safe' before resolving residence can create avoidable confusion; the tax residence guide covers that sequence.

A working checklist for your first ARCA errands

First errands commonly involve tax registration, a monotributo category, a clave fiscal, or import charges on goods arriving from the US. The starting point is arca.gob.ar. Some informational pages offer English, but forms and filings run in Spanish; a traductor público can help with consequential documents.

A clean file depends on prompt registration, retained comprobantes (invoices or receipts), dated copies of category tables, and verification of official payment instructions. Receipts connect transactions to your tax identity, while dated tables document the amounts used. This guide provides orientation; the agency's current instructions govern the process.

Questions readers ask

Is ARCA the same as AFIP?

Yes. ARCA (Agencia de Recaudación y Control Aduanero) replaced AFIP in October 2024 under Decree 953/2024 and took over its staff, powers and obligations. The old afip.gob.ar domain now redirects to arca.gob.ar. Any process you find described under the AFIP name is now handled by ARCA.

Do I need a CUIT as an American living in Argentina?

If you will invoice Argentine clients, join the monotributo regime, or run certain rental or business activity, you will register a CUIT with ARCA after obtaining your DNI. Americans who remain non-residents for tax purposes and only have isolated transactions may instead use a CDI. Formal employment generates a CUIL through the employer's paperwork.

Why do websites and groups still say AFIP?

The AFIP name was in daily use from 1997 to 2024, so it persists in news archives, forums and older forms. Treat current official instructions under the AFIP name with caution: check that the page you are reading lives on arca.gob.ar and confirms the process is current before relying on it.

Can I register for monotributo as a temporary resident?

Temporary residents can generally register a CUIT and join the monotributo once they hold a DNI and a clave fiscal, and many freelancers do exactly that. Confirm your category on ARCA's official monotributo page, since the revenue thresholds are revised periodically.

Does the IRS know what I file with ARCA?

The two agencies do not run a joint portal, and there is no US–Argentina income tax treaty to coordinate them. US citizens file on worldwide income wherever they live, so American filings continue from Argentina; Argentine filings begin when Argentine residence does. Read the guide on Argentine tax residence before your first Argentine filing year, and plan the transition year with a cross-border accountant who handles US persons abroad.

Sources and review notes

These official pages set the factual boundaries for this article. Check the current versions when your plans or circumstances change.