New Digital Framework for Filing Financial Statements with the IGJ
General Resolution IGJ 9/2026 modernizes and streamlines the filing of financial statements by eliminating in-person requirements and introducing electronic signatures and fully digital procedures.
EFFECTIVE DATE
July 3, 2026 (Published in the Official Gazette on July 2, 2026 — effective the following day)
📌 Key Takeaways
- 100% digital filing: in-person submissions and paper-based procedures eliminated.
- Access through ARCA Tax ID Key with electronic signature effect (Law 25,506).
- Automatic data import from the Buenos Aires Professional Council of Economic Sciences.
- Repeal of 16 provisions from GR IGJ 15/2024 based on in-person procedures.
- Filing deadlines unchanged: 15 days for Section 299 companies and non-Section 299 corporations.
- IFRS / IFRS for SMEs option confirmed per CPCECABA rules.
- Pending filings may be voluntarily migrated to the new digital system.
Main Changes
1. Fully digital filing process
The resolution eliminates in-person filing of financial statements, adopting a fully digital system. Access is through ARCA Tax ID Key, with full electronic signature effect under Law 25,506.
2. Interoperability with CPCECABA
Automatic data import from the Buenos Aires Professional Council of Economic Sciences is enabled, reducing manual data entry and transcription errors.
3. Section 299 Companies (Argentine Companies Law)
Deadline: 15 days following the shareholders’ meeting approving the financial statements.
Required documents: approved financial statements with signatures, auditor’s report, supervisory body report (if applicable), management report, board minutes convening the meeting and publication (when applicable), minutes of the shareholders’ meeting, and attendance sheet.
4. Corporations not covered by Section 299
Deadline: 15 days following the approving shareholders’ meeting. Documentation requirements are equivalent to Section 299 companies.
5. Accounting standards and IFRS option
Corporations (SA) and limited liability companies (SRL) whose capital reaches the threshold of Section 299(2) must follow CPCECABA technical standards. The option to file under IFRS or IFRS for SMEs is confirmed; at first filing, reconciliations of Net Equity and Other Comprehensive Income must be included.
6. Companies related to CNV-regulated entities
Controlling, controlled, or related companies of entities regulated by the Argentine Securities Commission (CNV) may file financial statements under CNV rules, disclosing the adjustment mechanism used.
7. Civil associations and foundations
Filing requirements are redefined by category:
- Category I: simplified statement, within 30 calendar days after the assembly.
- Category II: full audited financial statements, within 30 calendar days.
- Category III: pre-assembly file (15 days prior) + post-assembly filing (30 days).
- Foundations: 15 business days after the Board of Directors’ approving meeting.
8. Transition
Pending filings under review may be voluntarily migrated to the new digital system, following the procedure to be established by the IGJ.
Our Companies Law & Corporate Governance team is available to assess the impact of IGJ General Resolution No. 9/2026 on each company’s operations.
For further information, please contact:
This message is of a general informative nature and should not be considered as legal advice. In case you need professional assistance, please contact our experts.
