IGJ Resolution 9/2026: filing annual accounts in Buenos Aires goes fully digital — no paper, no counter
The IGJ fully digitised how companies, civil associations and foundations file their financial statements: everything goes online using the ARCA tax credentials (which carry the effect of an electronic signature), within 15 days of the accounts being approved by the shareholders' meeting. Gone are the magnetic media, the paper affidavit, the handwritten signatures with professional certification (which cost real money), the double filing for companies under section 299, the "expanded management report" and the regulator's own legacy software. In force since 3 July 2026. Scope worth stating plainly: the IGJ is the companies registry for the City of Buenos Aires — other provinces run their own registries and are not covered by this resolution.
- Legal instrument
- IGJ General Resolution 9/2026 (Official Gazette 2 July 2026, in force from 3 July 2026)
- Authority
- Inspección General de Justicia (IGJ) — filing of financial statements in the City of Buenos Aires
- Status
- In force
- Last verified
- 2026-07-02
What changes
- Filing is 100% digital through the IGJ system using ARCA tax credentials, carrying the effect of an electronic signature — the counter, the paper and the magnetic media all disappear
- End of the handwritten signature with professional certification (legal representative, statutory auditor and accountant used to sign originals): electronic signatures now
- Companies under section 299: a single filing after the shareholders' meeting, replacing the previous double filing before and after, with duplicated documentation
- Deadline: 15 days from approval by the shareholders' meeting (companies); separate regimes for civil associations (three brackets, benchmarked against category H of the simplified tax regime) and foundations (single stage)
- The "expanded management report" is eliminated — the report goes back to being governed solely by section 66 of the Companies Law; IFRS and IFRS for SMEs are accepted
- Accounting standards now cross-refer to the professional council (CPCECABA), without citing repealed technical resolutions; the statement of changes in financial position is replaced by the cash flow statement
- An ultra-simplified regime for small civil associations (clubs, community kitchens, libraries): a statement of income and expenditure instead of full financial statements
What it opens
For a foreign company with a subsidiary or branch in the City of Buenos Aires, the annual accounting cycle before the IGJ becomes an online filing with tax credentials — no signature apostilles, no paid certifications, no queue at a counter. It lowers the real cost of maintaining the entity and reinforces a fully remote operation. Note the scope before generalising: this covers the City of Buenos Aires registry only; if your entity is registered in a province, its own registry rules apply.
Who it applies to: foreign companies with an Argentine entity in the City of Buenos Aires, their accountants and legal teams
Sources
Sources are primary wherever available — the Official Gazette, the issuing authority, or the text of the rule itself. This is information, not legal advice.
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