Since July 3, 2026, IGJ Resolution 9/2026 eliminated in-person and paper-based filings of annual financial statements for corporations, civil associations, and foundations registered in Buenos Aires City. The change is part of the IGJ's comprehensive digitalization through its new Online Open Documentation System (SODA), operational since July 13, 2026.
With fiscal year-end closings approaching and many companies having already closed on June 30, 2026, understanding the new regime and adapting internal processes is urgent. This article explains what the rule says, who is affected, and what companies must do.
What does IGJ Resolution 9/2026 say?
The resolution repealed 16 articles of the prior regime (IGJ Resolution 15/2024) and introduced structural changes: (1) Full digitalization via the SODA system using ARCA Clave Fiscal, eliminating paper filings and in-person appearances. (2) Unified 15-day deadline after the approving assembly for all SA (Art. 299 LGS and non-299), in a single filing. (3) Automatic data import from the Buenos Aires CPA Council (CPCECABA). (4) Express admission of IFRS or IFRS for SMEs from the first filing. (5) Special regime for companies linked to CNV-regulated entities.
Who is affected?
The new regime covers all legal entities with registered offices in CABA required to file annual financial statements with the IGJ: SA (Art. 299 LGS and others), SRL, SAS, civil associations (Categories I, II, and III), and foundations. Companies with ongoing filings can voluntarily migrate to the digital system. Category III associations and foundations maintain specific deadlines by category.
What should companies do?
1. Verify active ARCA Clave Fiscal for legal representatives and CPAs. 2. Coordinate with your accountant and legal team to ensure SODA system registration. 3. Review closing deadlines: the 15-day window runs from the approving assembly, not the fiscal year-end. 4. Evaluate the IFRS option for startups with international investors. 5. Stop all paper filings: any submission after July 3, 2026 in physical format is outside the valid regime.
Conclusion
IGJ Resolution 9/2026 is a structural reform of Argentina's corporate compliance system. The combination of full digitalization, unified deadlines, CPCECABA interoperability, and IFRS openness simplifies the process but requires companies to update internal processes before the next accounting close. At Kaplan Abogados, we accompany startups, tech companies, and all types of entities in fulfilling their corporate and registry obligations. Contact us at kaplanabogados.com