The IGJ Simplifies Financial Statements in Argentina

EY law | The General Inspectorate of Justice (the "IGJ") published General Resolutions Nos. 7/2026 and 9/2026, through which it advances the comprehensive digitalization of the registration and supervisory procedures under its authority, with the aim of reducing administrative burdens, streamlining procedures, and promoting more efficient and transparent management.

These measures are part of an administrative simplification policy that recognizes the consolidation of electronic channels as the customary means of interaction between regulated parties and the Public Administration, seeking to eliminate in-person requirements and the use of paper-based documentation where this does not provide greater legal certainty.

Among the main aspects introduced by both resolutions, the following stand out:

Creation of the IGJ Online Open Documentation System
General Resolution No. 7/2026 creates the IGJ Online Open Documentation System, a platform intended for the receipt, processing, and digital management of proceedings subject to the registration and supervisory authority of the agency. Filings made through the system will produce the same legal effects as those currently submitted in paper format.

Implementation of authentication through Tax Identification Password (Clave Fiscal)
Access to the system will be through ARCA Tax Identification Password (Clave Fiscal) Level 3 or higher, which will operate as an electronic signature for all documentation submitted during the session. In addition, the documentation will be submitted under the user’s sworn statement, who will assume responsibility for its authenticity and integrity.

Electronic case file and electronic domicile
The new platform will automatically generate electronic case files and acknowledgements of receipt for each filing. Likewise, notifications sent to the electronic domicile established by the filing party will have the same legal effects as personal service or service by formal notice.

Progressive implementation of digital proceedings
The incorporation of the different proceedings into the new system will be carried out gradually, in accordance with the schedule established by the IGJ. Until a proceeding has been incorporated into the system, the filing channels currently in force will continue to be used.

Simplification of the financial statements filing regime
In line with the digitalization process, General Resolution No. 9/2026 amends the regime established by IGJ General Resolution No. 15/2024 and reorganizes the documentation required for the annual filing of financial statements by companies, civil associations, and foundations.

Alignment with the professional standards in force
The resolution ratifies the application of the professional technical standards adopted by the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires for the preparation of the financial statements of companies, civil associations, and foundations subject to the supervision of the IGJ.

Option to apply IFRS and IFRS for SMEs
Companies may elect to prepare their financial statements in accordance with the International Financial Reporting Standards (IFRS) or the IFRS for SMEs, as applicable, incorporating certain supplementary information in the first filing made under those standards.

Integration with digital systems and professional bodies
The IGJ provides for access through ARCA Tax Identification Password (Clave Fiscal) and the automatic import of information from the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires, with the purpose of streamlining procedures and improving interoperability between agencies.

Adjustment of procedures for civil associations and foundations
General Resolution No. 9/2026 also updates the requirements and deadlines applicable to civil associations and foundations for the filing of their annual documentation, establishing differentiated criteria according to the entity’s category and simplifying various aspects of the current procedure.

Taken together, both resolutions reflect a clear direction by the IGJ toward the digital transformation of registration and supervisory processes, promoting greater operational efficiency and a reduction in administrative burdens for the entities subject to its supervision.

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