06-5-2026

Pursuant to Resolution No. 169/2026, the Autonomous City of Buenos Aires has implemented a fiscal transparency regime applicable to the sale of goods and provision of services to end consumers.

The resolution establishes that taxpayers subject to the Gross Turnover Tax in the Autonomous City of Buenos Aires must mandatorily disclose the impact of such tax on invoices, receipts, or equivalent documents issued to end consumers. This measure is adopted within the framework of Decree No. 107/26 and in line with the fiscal transparency regime set forth under National Law No. 27,743.

The obligation applies to all taxpayers (general regime and Multilateral Agreement), except for those included in the Simplified Regime. Each invoice or equivalent document must indicate the tax rate applicable to the transaction; where multiple rates apply, only the lowest rate must be reported.

The tax rate must appear under the wording “ISIB CABA RATE XX.XX%”.

Additionally, if the taxpayer is subject to the Multilateral Agreement (regardless of the place of delivery or provision of the service), it must be specified that the rate applies to gross income attributed to the Autonomous City of Buenos Aires. In transactions covered by economic promotion regimes or exemptions, the corresponding specific wording must also be included.

The obligation to disclose the tax rate applies exclusively to transactions with end consumers, defined as those who acquire goods or services for their own use, and not for productive or commercial purposes.

The deadline for taxpayers and responsible parties to adapt their technical and IT systems to comply with these requirements is August 31, 2026.