ARCA and Grain Traceability: New regulations for the electronic issuance of receipts

Agriculture

May 6, 2025

The Customs Collection and Control Agency (ARCA) has implemented significant changes in the regime for electronic issuance of receipts for the deposit and sale of grains not intended for planting.1 These modifications, detailed in resolution 5687/2025, seek improved traceability of operations and optimize fiscal management in the sector. This article analyzes in depth these new regulations and their impact on the grain market.

The main objective of these measures is to ensure transparency and control in grain marketing. By requiring the electronic issuance of receipts, ARCA seeks to reduce tax evasion and increase security in transactions. This new regulatory framework directly impacts brokers, collectors and producers, who must adapt to the new procedures.

What changes does Resolution 5687/2025 introduce?

Resolution 5687/2025 establishes the following obligations:

Extension of the Electronic Issuance Obligation: Brokers who act on behalf of and on behalf of third parties, provided that they are enabled as active operators in the Simplified Agricultural Information System (SISA), with status 1 or 2, They must issue settlements electronically.
Specific Exceptions: Exceptions are cases where the acquirers are exporters or active brokers in the SISA (state 1 or 2).
Withholding Details: In the settlements, precise details about the withholding made (date, amount and receipt number) must be included.
Security Tax Code: Those responsible must use a Tax Code with Security Level 2 at least to access the related services.
Secondary Settlement of Grains: A mandatory regime is established for the electronic issuance of the Secondary Settlement of Grains, which supports purchase and sale operations and consignment of grains not intended for planting. This regime applies exclusively to active operators in SISA.
Primary Deposit Certification: The electronic issuance of receipts for the Primary Certification of Deposit, Withdrawal and/or Transfer of Grains is mandatory. The certifications must be issued by depositories that are qualified as active operators in the SISA.
Term for Confirmation: A period of 20 calendar days is introduced to confirm the certification, counted from the final confirmation of the electronic consignment note.

The Simplified Agricultural Information System (SISA): Key to Traceability

The Simplified Agricultural Information System (SISA) plays a fundamental role in this new scheme. It is a system that unifies and simplifies the information and formal obligations of agricultural producers. To operate in the purchase and sale of grains, it is indispensable to be registered in SISA. The system allows ARCA to control the traceability of operations and ensure compliance with regulations.

Traceability: Why is it so important?

The traceability In the buying and selling of grains, it refers to the ability to trace the origin, destination and each stage of the process of a grain, from its production to its commercialization. An effective traceability offers multiple benefits:

Food Safety: Allows you to identify and remove contaminated or defective products.
Quality: Helps ensure that products meet established quality standards.
Transparency: Provides clear and accurate information to consumers about the origin and production process of the foods.
Efficiency: Optimizes supply chain management.
Fight evasion: It makes illegal operations and tax evasion more difficult.

Benefits of electronic receipt issuance

The mandatory electronic issuance of receipts brings with it numerous advantages:

Cost Reduction: Eliminates printing, shipping and storage costs for paper documents.
Greater Efficiency: Streamlines administrative processes and reduces management times.
Security: Reduces the risk of loss, theft or falsification of documents.
Ease of Access: It allows you to access information quickly and easily.
Contribution to the Environment: Reduces paper consumption and, therefore, the environmental impact.

Impact and consequences of non-compliance

Failure to comply with resolution 5687/2025 may lead to sanctions and fines. It is essential that grain market operators adapt to the new requirements to avoid inconveniences and guarantee compliance with current regulations. ARCA, through SISA, will carry out exhaustive controls to ensure compliance with the resolution.

ARCA resolution 5687/2025 represents an important step towards modernization and transparency of the grain market in Argentina. The electronic issuance of receipts and the use of SISA are key tools to guarantee the traceability of operations, combat tax evasion and protect all actors in the commercial chain. Adapting to these changes is essential to operate efficiently and safely in the sector.

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Landsur Capital is your strategic partner to navigate the complex world of agribusiness. With our experience and knowledge of the market, we help you identify investment opportunities, optimize your operations and achieve your objectives in a sector with enormous growth potential. Contact us today and find out how we can boost your success!

ARCA and Grain Traceability: New regulations for the electronic issuance of receipts

What changes does Resolution 5687/2025 introduce?

The Simplified Agricultural Information System (SISA): Key to Traceability

Traceability: Why is it so important?

Benefits of electronic receipt issuance

Impact and consequences of non-compliance

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