Argentina to require crypto platforms to report user data to local tax authority

Argentina’s tax authority just handed crypto platforms a new set of homework assignments. ARCA, the country’s federal revenue agency, issued General Resolution 5804/2025 on December 23, 2025, requiring digital platforms and payment service providers to submit detailed monthly reports on their users, including virtual asset balances, tax identification numbers, and transaction data.

The regulation takes effect immediately, with the meatiest reporting obligations kicking in starting May 2026. Argentina has also signed onto the OECD’s Crypto-Asset Reporting Framework (CARF), signaling it intends to share that data across borders by 2027.

What the new rules actually require

Resolution 5804/2025 expands on earlier regulations from General Resolution 4614, which has been in place since 2019. The updated framework demands monthly reports containing user account details: participant roles, nationalities, tax IDs, and virtual asset balances.

Reporting thresholds are pegged at ARS 50 million for individuals and ARS 30 million for legal entities, based on monthly transaction volumes or asset holdings.

The platforms on the hook include Binance, Bybit, and Coinbase, alongside major Argentine-native exchanges like Lemon and Ripio. Any registered virtual asset service provider (VASP) operating in the country will need to build out the infrastructure to deliver these reports on a rolling monthly basis.

The cross-border dimension

Argentina signed the Joint Statement on the OECD’s Crypto-Asset Reporting Framework, a global initiative designed to standardize how countries collect and share crypto tax data across borders. The target implementation date is 2027.

Argentina has not yet established the immediate cross-border sharing mechanisms that CARF envisions. By mandating domestic collection now, the country is building the infrastructure for a system where trading activity on Argentine-based exchanges could be shared with foreign tax authorities when the international framework goes live.

Why Argentina, why now

Resolution 5804/2025 builds on the regulatory scaffolding erected since 2019, when Argentina first began formalizing the registration of virtual asset service providers. The new rules also integrate anti-money laundering obligations.

ARCA has scheduled training programs for judicial officials on virtual asset tracing for August through September 2026, signaling that enforcement is expected to follow data collection.

What this means for crypto users and platforms

For Argentine crypto users, anyone whose monthly activity crosses ARS 50 million (individuals) or ARS 30 million (legal entities) will have their data packaged and delivered to the tax authority, creating a direct audit trail linking identities to crypto holdings and transactions.

For platforms, the compliance costs are the immediate concern. Larger international exchanges like Binance and Coinbase likely already have templates from operating in other regulated markets. Smaller Argentine platforms like Lemon and Ripio face a steeper climb in building automated monthly reporting systems.

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