Argentina’s federal revenue agency, ARCA, issued General Resolution 5804/2025 on December 23, 2025, requiring digital platforms and payment service providers to submit detailed monthly reports on users, virtual asset balances and transactions. The rules take effect immediately, with the main reporting obligations starting in May 2026. Reporting thresholds are ARS 50 million for individuals and ARS 30 million for legal entities, based on monthly transaction volumes or asset holdings. The requirements apply to registered virtual asset service providers operating in Argentina, including Binance, Bybit, Coinbase, Lemon and Ripio. The resolution expands on General Resolution 4614, in place since 2019, and incorporates anti-money laundering obligations. Argentina has also signed the OECD’s Crypto-Asset Reporting Framework, or CARF, targeting international data sharing from 2027, although cross-border mechanisms are not yet operational. ARCA plans training for judicial officials on virtual asset tracing in August and September 2026, indicating that enforcement preparations will accompany the new data-collection regime.