Through General Resolution 5807/2025, the Customs Collection and Control Agency (ARCA) made official the extension of the benefit that exempts the payment of Value Added Tax (VAT) and Income Tax for definitive import operations.

The regulations represent continuity in the policy of alleviating financial costs for the productive sector, allowing companies not to have to disburse these taxes in advance at Customs.

Main points of the resolution:

• Extension of deadlines: The validity of this benefit, which originally ended on December 31, 2025, has been formally extended until June 30, 2026.
• Scope of the benefit: Applies to imports of inputs required by andhe productive sector and certain essential goods.
• MiPyME Requirement: To access the exception, companies must have the current MiPyME Certificate and use the advantage code "PYME-EXC-IVAGAN" at the time of the operation.