What changed with the Libro IVA Digital, and how does a travel agency file VAT?

The Libro de IVA Digital (RG 4597) was the electronic register of purchases and sales that VAT-registered businesses filed each month in the Portal IVA. In 2025, ARCA changed the scheme with two resolutions:

• RG 5705/2025 created IVA Simple: VAT-registered businesses work out and file the tax with form F. 2051 in the Portal IVA.
• RG 5707/2025 amended RG 4597: the Libro de IVA Digital now applies to VAT-exempt taxpayers.

IVA Simple was optional for the June to October 2025 periods and has been mandatory since the November 2025 period.

The return has two parts: the electronic record of transactions, with the invoices issued and received that ARCA already holds, and the tax calculation, with the withholdings and collections already reported. The agency reviews what is pre-loaded and can add, change or delete transactions by hand or by importing a file.

That is why it matters so much that purchase invoices are recorded correctly: the input VAT comes from the vouchers the agency received and validated.

1. That every invoice issued in the month is authorized, with its CAE, and that each credit note matches a real invoice.
2. That suppliers' invoices exist in ARCA and match what each supplier reported (voucher verification).
3. That input VAT on purchases used for both taxed and non-taxed transactions is apportioned.
4. That the period's withholdings and collections suffered are entered.

A Monotributo taxpayer pays the monthly Monotributo fee, which includes the tax component, and is outside VAT returns. It still pays to record sales and purchase invoices: they are what shows whether the agency is still within its category.