In brief — three changes this week:
- Argentina — ARCA postponed its new CAEA-as-contingency-only e-invoicing regime (RG 5782/2025 and RG 5785/2025) from 1 June to 1 August 2026 via RG 5852/2026.
- Uzbekistan — an optional simplified 6% VAT rate (in place of standard 12% VAT plus corporate income tax) for catering, retail and services applies from 1 June 2026 to 1 January 2030, under Presidential Decree UP-100.
- Uzbekistan — the mandatory VAT/CIT turnover threshold rises from UZS 1 billion to UZS 5 billion (≈ USD 417,000) from 1 June 2026, under the same decree.
Argentina’s deferral is the steadying signal — two more months before the CAE/CAEA invoicing rules tighten, with the contingency mechanism usable in the interim. The week’s substantive move is in Uzbekistan, where Presidential Decree UP-100 reshapes the small-business VAT landscape on a single date: an optional 6% rate and a five-fold higher registration threshold both take effect 1 June 2026.
Latin America
Argentina — VAT e-invoicing: CAEA contingency regime deferred to 1 August 2026
ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 — the regime that limits the CAEA (Código de Autorización Electrónico Anticipado) to use as a contingency-only mode of electronic invoicing — from 1 June 2026 to 1 August 2026. In the interim, from 1 June 2026 no prior adhesion request is needed to use CAEA as a contingency mode, and no new adhesions to CAEA as a primary mode are accepted. (Boletín Oficial de la República Argentina)
What it means: The substance of the reform is unchanged — CAEA is being narrowed to a fallback for when the CAE real-time authorisation service is unavailable — but the clock moves to 1 August 2026. Argentine taxpayers who rely on CAEA as a primary issuing mode have two extra months to migrate to CAE, and during the bridge period they can still invoke CAEA contingency without a prior adhesion request. Verify an Argentine counterparty with the Argentina CUIT validator.
Asia-Pacific
Uzbekistan — VAT: an optional 6% rate and a higher registration threshold (Decree UP-100)
Presidential Decree No. UP-100 reshapes Uzbekistan’s small-business VAT on 1 June 2026 in two ways. First, it introduces an optional simplified 6% VAT rate for businesses in public catering, retail trade and services, in place of the standard 12% VAT plus corporate income tax; the regime is voluntary, excludes enterprises with a state share of 50% or more and large taxpayers, and runs to 1 January 2030. Second, it raises the annual turnover threshold for mandatory transition to the standard VAT/CIT regime from UZS 1 billion to UZS 5 billion (≈ USD 417,000), so businesses below that level may stay on the simplified turnover-tax system without VAT-registration obligations. The Tax Committee clarified the application procedures in early June 2026. (Gazeta.uz — simplified 6% VAT, Gazeta.uz — higher transition threshold)
What it means: Two reliefs ride on one decree, both aimed at smaller traders. The optional 6% rate is a simplification trade-off — a flat indirect charge instead of running standard VAT plus CIT — so catering, retail and services businesses should model whether opting in beats their current position. The five-fold threshold jump means many businesses between UZS 1bn and 5bn of turnover are no longer pushed into the standard VAT regime; if you sit in that band, check whether your registration obligation has fallen away.
Themes this week
- Deferral, not retreat. Like several Latin American e-invoicing programmes this year, Argentina is moving the date rather than the scope — the CAEA-as-contingency model still arrives, just on 1 August instead of 1 June. The signal for taxpayers is to use the window to finish migrating to CAE, not to assume the change has been shelved.
- One decree, two reliefs for small business. Uzbekistan’s UP-100 pairs an optional 6% VAT rate with a five-fold higher registration threshold on the same date — a coordinated simplification push aimed at catering, retail and services rather than a single isolated rate or threshold tweak.
Sources
- Argentina: Boletín Oficial — Resolución General 5852/2026 (ARCA).
- Uzbekistan: Gazeta.uz — simplified 6% VAT for catering, retail and services (Decree UP-100); Gazeta.uz — VAT/CIT transition threshold raised to ≈ USD 417,000.
Argentina source captured 18 June 2026; Uzbekistan sources captured 20 June 2026.