What changed for Argentina VAT?

ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 (CAEA-as-contingency-only electronic invoicing regime) from 1 June 2026 to 1 August 2026; 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. Effective Aug 1, 2026. (Source: Boletín Oficial de la República Argentina.)

What changed for Uzbekistan VAT?

Uzbekistan raised the annual turnover threshold for mandatory transition to the standard VAT and corporate income tax regime from 1 billion UZS to 5 billion UZS (approximately USD 417,000), effective 1 June 2026. Businesses with annual turnover below 5 billion UZS may continue under the simplified turnover tax system without VAT registration obligations. Effective Jun 1, 2026. (Source: Gazeta.uz.)

Last Week in Taxes #7: Argentina E-Invoicing Deferral & Uzbekistan 6% VAT

Q: What changed for Uzbekistan VAT?

Presidential Decree No. UP-100 of Uzbekistan introduces an optional simplified 6% VAT rate for businesses in public catering, retail trade, and services sectors, 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 applies from 1 June 2026 to 1 January 2030. The Tax Committee of Uzbekistan clarified application procedures in early June 2026. Effective Jun 1, 2026. (Source: Gazeta.uz.)

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.

The detail, the carve-outs, and the source →

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.

The detail, the carve-outs, and the source →

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 source captured 18 June 2026; Uzbekistan sources captured 20 June 2026.

Argentina defers e-invoicing to August; Uzbekistan adds an optional 6% VAT and lifts its threshold