Digitalizzazione e modernizzazione delle procedure dell’IGJ

Between June and July 2026 the IGJ issued three resolutions, General Resolutions 6/2026, 7/2026 and 9/2026, that together form a regulatory package aimed at integral digitalization, simpler procedures and fewer formal burdens. For a foreign-owned company registered in Buenos Aires, the headline is that annual financial statements are moving to a single online system, and that companies with overdue statements have a limited window to regularize their situation. This guide explains what each resolution does and what to check in your own company.

The three resolutions at a glance

SODA: the IGJ’s online filing system

SODA (Sistema Online de Documentación Abierta) is a web platform for receiving, processing and managing procedures before the IGJ digitally. Its main features are:

• Access with an ARCA Clave Fiscal of level 3 or higher, whose authentication works as the electronic signature on the documents filed.
• Automatic generation of the case file (expediente) with an immediate acknowledgment of receipt.
• Electronic notifications that carry the same legal effect as personal delivery.

The rollout is progressive. Existing channels remain in place until each procedure is incorporated into SODA, following the schedule and technical instructions the IGJ issues. The first procedure to move over is the annual financial statements, both those filed on time and those filed under the moratorium.

The moratorium for overdue financial statements

General Resolution 6/2026 extends until 31 December 2026 the regime that allows entities to file overdue financial statements and related documentation by paying a single form, regardless of how many fiscal years are pending. It also brings in the statements for fiscal years closing on 30 June 2026. From 1 July to 31 December 2026, the start and processing of summary proceedings for failing to file financial statements are suspended, except where a court orders them, and all filings under the moratorium go through the IGJ’s digital platform.

For anyone considering buying an existing entity, overdue statements are a classic due-diligence red flag. Our guide to buying a shelf company in Argentina explains what to check before you commit.

Financial statements go fully digital

General Resolution 9/2026 replaces in-person and paper-based submission with a digital process validated through ARCA’s Clave Fiscal and through the Professional Council of Economic Sciences of the City of Buenos Aires (CPCECABA). Data validated by the council can be imported automatically, which reduces re-typing and mismatches between the accountant’s records and the filing. The system has been mandatory since 1 August 2026, and the resolution keeps the 15-day filing window after approval for certain entities.

Before and after

Key dates to keep in mind

Common pitfalls

• Leaving the moratorium to the last week of December. A single payment covers every pending year, but preparing several years of statements takes time.
• Assuming the paper routine will last. Existing channels stay only until each procedure is incorporated into SODA, and financial statements have already moved.
• Ignoring the electronic mailbox. Notifications have the legal effect of personal delivery, so a missed message is not an excuse.
• Skipping the filing status in a transaction. When you buy or sell a company, ask for proof that its statements are up to date.

What foreign-owned companies should do

• Make sure the company’s legal representative, or another authorized person, has an ARCA Clave Fiscal of level 3 or higher, because nobody can file without it. A local rappresentante legale in Argentina can hold that role.
• Check that your accountant’s workflow feeds the CPCECABA validation the system relies on, and align it with the accounting requirements for foreign companies in Argentina.
• Regularize any overdue financial statements before 31 December 2026, while the single-payment moratorium and the suspension of summary proceedings apply.
• Monitor electronic notifications. They now carry the same weight as personal delivery, so an unattended inbox can create real exposure. A reliable fiscal address and a clear mail routine help.

These changes run in parallel with the registry’s move away from paper in the registration process itself, which we cover in our overview of paperless registration at the IGJ. If you are not sure where your company stands on its filings, contatta SAXIA.

Informazioni di carattere puramente generale. Il presente articolo non costituisce una consulenza legale, fiscale, normativa o contabile. Le norme e i requisiti sono soggetti a modifiche e, prima di agire, è opportuno verificarli con professionisti qualificati.

Domande frequenti

What is SODA?

It is the IGJ’s Sistema Online de Documentación Abierta, a web platform to file and follow procedures digitally using an ARCA Clave Fiscal of level 3 or higher, with electronic case files and notifications.

Do I need a Clave Fiscal to file with the IGJ now?

For procedures already incorporated into SODA, yes. Access requires an ARCA Clave Fiscal of level 3 or higher, and that authentication works as the electronic signature.

Until when does the moratorium run?

Until 31 December 2026. It allows overdue financial statements to be regularized with a single payment, whatever the number of pending years.

Are all IGJ procedures already in SODA?

No. The incorporation is progressive. Financial statements were the first procedure to move, and others follow as the IGJ publishes its schedule.

Fonte: Argentina.gob.ar, Sistema Online de Documentación Abierta de IGJ (S.O.D.A.).