The Central Bank of the Argentine Republic (“Central Bank”) issued Communication “A” 8304, amending the regime on the Assessment of External Assets and Liabilities (RAyPE), with the purpose of reducing the administrative burden for companies subject to this regime.
The new regulation establishes a segmented framework distinguishing between two groups of filers, based on the volume of their external assets and liabilities. Individuals or legal entities with a balance of external assets and liabilities exceeding USD10 million in a calendar year must continue to submit quarterly reports as well as a simplified annual report, which only includes information regarding investors, income statements, changes in equity, and the balance sheet.
On the contrary, individuals or legal entities whose balance of external assets and liabilities is below USD10 million will only be required to submit an annual report. Should the USD10 million threshold be exceeded in any given quarter, the reporting entity will automatically be reclassified into the first group.
The implementation of this new framework will begin with data corresponding to the first quarter of 2026. The maximum deadlines for filing and validating reports will remain as follows: 45 calendar days as from the end of the calendar quarter for quarterly filings; 180 days for annual filings by entities in the group exceeding USD 10 million; and 90 days for annual filings by entities in the group below USD10 million. The regulation further establishes that banking institutions may not charge fees for reporting circumstances that imply a reduction of debt without access to the foreign exchange market.
