Regulatory update – Argentina
The Public Registry of Commerce of Buenos Aires (IGJ) has issued new measures that further ease the process for companies with overdue financial statements.
- Odyssey
Previously, the IGJ had introduced a moratorium allowing companies to regularize late submissions until December 31, 2025, without incurring the usual penalties, provided they paid the corresponding filing fee.
The IGJ has now decided to extend and expand these benefits:
- Extension of the Deadline
Companies now have until June 30, 2026, to submit any overdue financial statements under the moratorium. - Inclusion of More Recent Filings
The simplified process can also be used to submit financial statements for the fiscal year ending December 31, 2025. - Same Fee System
The requirement remains unchanged: companies only need to pay the single “Late Submission” fee, avoiding additional penalties or more complex regularization procedures.
