Registration of iGaming Operators in Argentina: New ARCA Rules
The ARCA tax authority has published Resolution 5791/2025, dated November 20, introducing updated rules for iGaming operators seeking to operate in Argentina.
Main Changes and Key Requirements
The resolution establishes an updated procedure for registering operators in the tax registry and clarifies the timelines, conditions, and mechanisms for interacting with online gaming platforms. Registration applications will be processed within 60 days, and the list of approved operators along with their individual tax rates will be published on the ARCA website.
The existing rule for operators remains unchanged: once approved, registration becomes effective at the start of the next two-week period. Payment providers will automatically withhold the applicable tax according to the published list.
Updates to Resolution 5228 and New Provisions
ARCA has clarified how tax rates are applied, updated the rules for adding operators to the registry, and introduced new provisions regarding company status control. Amendments have been made to several articles of the current regulatory framework, including the application review process, publication of registered operator data, and requirements for maintaining a reduced tax rate.
- 60 days — application processing time via the “Registro de Control Online del Sistema de Apuestas”.
- Publication of the operator list — including domains, tax rates, and certificate validity periods.
- Mandatory license validation via the “Juegos de azar y/o apuestas – Organismo Habilitante” service.
Registration Process and Operator Requirements
After submitting an application, the authority reviews the operator’s license, domains, documents, and other submitted information. If needed, ARCA may request additional materials, pausing the review period until they are provided.
If approved, the operator receives a certificate specifying an individual tax rate. This rate takes effect from the first day of the next two-week cycle.
Publication of Registered Operator Information
Once approved, ARCA updates the operator list on the “Juegos de azar y apuestas” page. The list includes:
- company name and CUIT;
- certificate validity period;
- registered domains;
- assigned tax rate;
- declared jurisdiction.
Status Monitoring and Maintaining a Reduced Rate
Operators receiving a reduced tax rate must demonstrate workforce growth and maintain the required number of employees each year. Failure to meet these requirements may result in the loss of the preferential rate.
ARCA regularly reviews compliance and updates the published operator list when conditions change.
Right to Appeal
Operators may file an appeal regarding:
- a denied registration,
- removal from the registry,
- their assigned tax rate.
Appeals must be submitted within 15 days of notification through the “Registro de control online del sistema de apuestas” service.
Transitional Rules and Effective Dates
The resolution takes effect on the date of publication. For applications submitted before November 25, 2025, the 60-day review period begins on that date.
Until the new tax rate comes into force, the previous tax framework established by Decree 293/22 remains applicable.