Key Moments:
- Argentina has revamped its Indirect Tax on Online Betting with General Resolution 5791/2025, updating compliance requirements for digital gaming companies.
- Applications to the Online Betting Control Registry must now be resolved within 60 calendar days, with the process potentially paused if additional documentation is requested.
- Foreign operator listings are to be centralized and regularly updated on ARCA’s institutional microsite for greater transparency.
Regulatory Updates Set New Standards
Argentina has enacted significant updates to its Indirect Tax on Online Betting, restructuring compliance for both domestic and international digital gaming operators. General Resolution 5791/2025, issued through ARCA and published in the Official Gazette, establishes a framework intended to foster predictability and transparency for stakeholders under the gaming tax regime created in 2022. These changes affect registration timelines, new verification mechanisms, and the calculation of perception rates applied to operators.
Revised Timelines for Registration and Verification
A key aspect of the updated rules is the maximum 60-calendar-day period allotted for ARCA to process applications submitted to the Online Betting Control Registry. The count commences once the relevant regulator in each jurisdiction validates the application, or upon the submission date if later. The verification responsibility lies with the “Juegos de azar y/o apuestas – Organismo Habilitante” service, which is accessible via the operator’s fiscal key.
If ARCA requests any documents during the application review, the 60-day window pauses until the operator provides the required information. By establishing a clear resolution timeframe, the updated policy aims to reduce ambiguity regarding the status of operator registrations.
Centralized Foreign Operator Monitoring Introduced
One of the regulatory revisions is the introduction of a comprehensive, periodically updated list of authorized foreign online betting operators. This list, published on ARCA’s institutional microsite under the “Juegos de azar y apuestas” section, grants payment intermediaries current information that supports proper tax withholdings under national laws.
Transitional Guidelines for In-Progress Registrations
Operators with registration applications pending as of November 25, 2025, will be subject to the new guidelines. Those unresolved requests will be addressed within 60 days beginning on November 25, 2025. Throughout this interim phase, operators will be subject to the general perception rates outlined in Article 12 of Decree 293/22. This approach ensures ongoing administrative continuity as the new framework takes hold.
Operator Notifications, Certification, and Disclosure Procedures
Upon reaching a decision, ARCA will inform the operator. Approved operators will receive a certificate highlighting the applicable perception rate, which takes effect from the first day of the following half-month period. Details about each registered operator – including company name, CUIT tax identification, validity dates, domains, perception rates, and jurisdiction – will be made publicly accessible to support transparency within the sector.
| Operator Data Field | Description |
|---|---|
| Company Name / Entity | Official business name of the operator |
| CUIT Tax ID | Tax identification number |
| Validity Dates | Effective dates for registration |
| Registered Domains | Approved online domains |
| Perception Rate | Tax rate assigned to the operator |
| Jurisdiction | Relevant regulatory region |
Employment-Based Incentives for Lower Perception Rates
The new regulation introduces enhanced conditions for maintaining eligibility for reduced perception rates, targeting operators that promote local employment. To retain the reduced rate, companies must meet two criteria: their average annual workforce must exceed that of the baseline period, and, in the last assessed month, the number of permanent full-time employees must match or surpass the baseline figure. ARCA will verify compliance on an annual basis.
- Annual average headcount must remain above the baseline figure.
- The number of permanent full-time employees during the final month evaluated must be at least equal to the original baseline.
Framework Designed for Certainty and Transparency
By establishing clearer timelines, improved transparency in operator listings, and concrete employment incentives, Resolution 5791/2025 seeks to enhance the overall regulatory climate for online betting operators in Argentina. The reform is structured to benefit both regulatory authorities and the gaming industry by promoting efficiency, fairness, and public accountability in the administration of online betting taxes.
- Author
Daniel Williams
