What the authority is warning about
The Exports Directorate of the Ministry of Economy is electronically notifying companies with open files under Resolution 256/2000 (goods forming part of large investment projects). The notice is a reminder of the deadline to file the project's accountability report, and the notification warns that failing to file “may lead to the enforcement of guarantees”.
The deadline cannot be extended
According to the notice itself, 31 December 2026 is the deadline to file the accountability report, and the authority states that this deadline is “not extendable”. Some cases have a different date, which depends on the status of the file on 18/12/2024 (whether it had an approval resolution and whether the deadline to meet the obligations had expired). In some of them the date is 31/12/2026 or six months from the issue of the approval resolution or from the expiry of the obligations deadline, depending on the case. The date that applies to each company appears in the table of its notification.
What is at stake: the guarantees
Article 15, paragraph b), of Resolution 256/2000 (as amended by Resolution 938/2025) provides that if an applicant that obtained the resolution subjecting it to the regime does not file the accountability report within the deadlines, the Application Authority considers the obligations breached and requests the full enforcement of the guarantees provided at the time. This is not a procedure that can be left for later: the cost of not closing it is the value of the guarantees.
Three things to keep clear
- The notification may come with a request for “correction”: the authority sends the file to TAD (Remote Procedures) so that documentation is added. It must be answered within the stated deadline.
- The report is ratified by a professional. If the information or documentation is irregular, the rule provides for the enforcement of guarantees and a three-year ban from requesting the benefits of the regime, in addition to notifying the professional association.
- If the file still has no resolution subjecting it to the regime and the applicant does not respond, the application may be deemed withdrawn and archived. It is worth knowing which case each file falls under.
What to do from today
- Read the full notification and find, in its table, the deadline that applies to the file.
- Carry out the closing procedure: prepare the project's accountability report following the user manual and the outlines published by the authority at argentina.gob.ar.
- Gather, with their annexes and documentation, the information on imports, local purchases and start-up, and reconcile it with what was approved.
- Obtain a technical inspection of the project by a licensed engineer, a national university or a specialized State body, and the endorsement of licensed professionals on the report.
- Answer on time any correction requests the authority sends through TAD, and do not leave the filing for the last weeks of December.
How GROLL Ingeniería can help
We can carry out the technical inspection of your project as licensed engineers and advise you throughout the closing process: we determine the deadline that applies to you, prepare the accountability report with its documentation, file it and handle any correction requests. If you received the notification, send it to us together with the file number, the approval resolution (if any) and the detail of imports and local purchases.
General information as of 4 November 2026, based on the notice from the Exports Directorate and on Resolutions 256/2000 and 938/2025. The deadline and the consequences depend on each file: check them in your notification and in the rule in force.
Learn more
Resolution 938/2025 (Ministry of Economy): official text (in Spanish)