Argentina Winery Reporting & Compliance Guide (2026)

A practical, source-verified guide to the national reporting rules that matter most to Argentine wineries under the new INV framework, plus the ARCA filings that may apply to your business.

By Kevin Nesgoda, winemaker and founder of Solera · August 5, 2026

Jurisdiction: Argentina, national  |  Last verified: August 5, 2026  |  Version: 1.0.0

Direct answer: Since January 1, 2026, Argentina's INV regime is governed by Resolution 37/2025. Registered wineries must obtain the relevant free-circulation certification, report packaged domestic-market dispatch volumes by the 15th of the following month, and follow separate harvest, export or alcohol workflows when applicable. Legacy MV-01 inventory reconciliation and CEC-05 should not be treated as current 2026 requirements.

Argentina winery reporting at a glance

What changed for wineries in 2026?

INV Resolution 37/2025 approved a unified Digesto Normativo and made it effective January 1, 2026. It applies nationally to vineyards, winery and other elaboration establishments, bottling plants, distributors, exporters, importers, laboratories and other operators within its scope. Source: INV Resolution 37/2025, Articles 1 to 4.

The practical shift is significant. The resolution says INV fiscalization is limited to final commercialization of packaged product with a Certificado Analítico de Libre Circulación. It also says INV will not perform inventory controls and will not require transport documentation for vitivinicultural products. The old Certificado de Tránsito is therefore no longer an INV requirement, although other authorities' general transport and commercial rules can still apply. Source: Resolution 37/2025, Articles 46 to 49.

Before you file with INV

1. Register the establishment

Resolution 37/2025 creates the Registro de Elaboradores. Registration is mandatory for persons or entities carrying out covered activities as an elaboration establishment, winery, integrated winery, winery for artisanal or house wine as applicable, must factory, sparkling-wine factory, other derivatives operation or bottling plant. The resolution directs registration through Trámites a Distancia (TAD) or a successor platform. Source: Resolution 37/2025, Articles 10 and 11.

2. Maintain a qualified technical responsible person

The current rule requires INV-registered establishments to have at least one qualified professional in one of the listed disciplines, acting as Técnico Responsable. The exact credential should be checked against Article 12 before registration or a personnel change. Source: Resolution 37/2025, Article 12.

3. Use the official declaration system

The INV's current Control de Vinos page links the official Sistema de DDJJ. Use the modules made available to your establishment and keep the resulting receipts or confirmations with your compliance records.

Free circulation before domestic sale

For wine and other covered national vitivinicultural products intended for domestic consumption, the current framework uses a Declaración Jurada de Libre Circulación. The declaration states that the product is fit for consumption and has not been improperly adulterated or manipulated and is accompanied by the analyses specified in Annex C. Once the declaration satisfies the applicable requirements, the INV issues the Certificado Analítico de Libre Circulación for the quantity declared. Source: Resolution 37/2025, Articles 16 to 20.

If you are claiming vintage, varietal and/or origin certification, the free-circulation declaration must also be linked to the relevant harvest-certification identification. That makes harvest traceability part of the evidence chain supporting what appears on the label. Source: Resolution 37/2025, Articles 18 and 38 to 42.

Monthly domestic-market dispatch declaration

This is the clearest recurring winery-specific deadline in the 2026 digesto. Every INV-registered winery, factory and bottling plant within Article 21 must report the volumes that leave the establishment for the domestic market when those products are packaged and have free circulation.

Deadline: no later than the 15th day of the month following the month of the reported movements. Source: Resolution 37/2025, Article 21.

Practical filing workflow

1. Close the reporting period. Reconcile the packaged domestic dispatches your operational records show for the month.
2. Confirm free-circulation status. Make sure the products being reported are the packaged products covered by the current free-circulation framework.
3. Open the official INV DDJJ system. Start from the INV Control de Vinos page rather than an old bookmark or third-party portal.
4. Complete the domestic dispatch declaration. Use the module currently presented for Despacho para Consumo Interno and follow its live field validation.
5. Submit by day 15 and keep evidence. Retain the filing confirmation and the operational records used to prepare it.

Steps 1, 2 and 5 include practical records-control guidance from Solera. The legal filing requirement and deadline come from Resolution 37/2025 Article 21. Because authenticated portal screens can change, this guide does not invent field-by-field UI instructions that cannot be verified publicly.

Harvest reporting and Certificación de Cosecha

Under Resolution 37/2025, an elaborator seeking INV traceability controls to certify vintage, origin and/or varietal uses Certificación de Cosecha, based on a Declaración Jurada de Certificación de Cosecha. Article 39 lists the declared producer CUIT, vineyard registration number, variety or varieties, net harvested kilograms per variety and an optional sugar-content value. Article 41 allows producers using this declaration to submit as many as necessary until June 1 each year. Source: Resolution 37/2025, Articles 38 to 41.

Article 40 also says this declaration replaces CIU. The problem is that the official 2026 operational material still uses CIU. The INV's bodega manual says wineries submit CIU in Sistema Cosecha, describes entry and correction behavior, and documents TXT import. Because the current manual and controlling resolution conflict, use the caution at the top of this guide and confirm the live requirement with INV for your establishment.

What the current 2026 CIU manual actually supports

• Online winery entry through the official Cosecha system.
• CIU data entry and presentation by registered wineries.
• TXT import for batches of CIU data, with a published field structure.
• Correction/anulment behavior described in the manual.

Operational source: INV Manual del Usuario Sistema Cosecha, Bodega, modified January 12, 2026. This operational evidence does not override Article 40.

Traceability that supports vintage, origin and varietal claims

Argentina's current label annex retains specific composition thresholds for optional claims. A single varietal name requires at least 85% of the wine to have been made from grapes of the named variety. An identified year may be stated when at least 85% comes from that harvest. Two- or three-variety statements have their own 85% aggregate rule and ordering/percentage conditions. Source: Resolution 37/2025, Annex D, labeling provisions.

Do not reduce this to an "85% rule" in your software. Origin rights, approved geographical terms, the number of varieties, percentages below specific thresholds and certification records can change what is allowed on a particular label.

Export reporting and certificates

For vitivinicultural exports, Resolution 37/2025 requires the relevant Certificado Analítico para Exportación, managed through a sworn declaration and based on the analytical requirements of the destination country. Article 36 contains specific exemptions for certain small, sample, scientific and personal consignments, so the certificate should not be described as universal for every bottle that crosses the border. Source: Resolution 37/2025, Articles 31 to 37.

The INV's current Comercio Exterior page is the safest starting point because it links destination-country requirements, VUCE/INVEX and export-operation consultation. Destination rules can change, so verify the destination requirements for each shipment rather than copying last year's checklist.

If your winery handles alcohol

Wineries that fall within Argentina's alcohol-control regime have a separate INV system under Law 24.566. Resolution 24/2025 homologated the current online alcohol declaration system and expressly homologated communication channels through APIs. It made the new system mandatory from September 1, 2025 and allows covered movements to be transmitted daily, fortnightly, monthly or, at most, every two months according to the operator's convenience. Source: INV Resolution 24/2025, Articles 1 and 4 to 8.

The official filing entry point is the INV's Control de Alcoholes page. The existence of an official API does not mean every winery system is already authorized or implemented against it.

Separate ARCA tax and employer obligations

INV reporting is only one layer. ARCA administers federal tax, payroll and certain international-operations reporting. These duties depend on your entity, tax registration, employees, transactions and counterparties, so they should not be presented as identical for every winery.

IVA Simple: use current F.2051 guidance

The supplied research centered on F.2002. That is no longer the right default for a 2026 guide. ARCA's current IVA Simple guide identifies the monthly declaration as F.2051 through Portal IVA. ARCA also references F.2051 in its current general-regime materials. Check the live ARCA due-date calendar for the applicable deadline rather than hard-coding a single monthly date.

Libro de Sueldos Digital and F.931

For employers included in Libro de Sueldos Digital, ARCA describes the service as the digital payroll-book framework used for the social-security sworn declaration F.931. The current service also provides TXT-upload tools. Source: ARCA Libro de Sueldos Digital.

International operations and F.2668

F.2668 is conditional. ARCA's current international-operations regime applies according to defined relationships, jurisdictions, transaction types and thresholds. Qualifying taxpayers may in some cases use the simplified F.2672 regime. Do not assume that "exports wine" automatically means "files F.2668." Test your winery's actual facts against ARCA's current international-operations guidance with your tax adviser.

Records to keep behind each filing

The exact legal record set varies by declaration, product and activity, but a defensible winery workflow should be able to reproduce the source data used in every filing. As a practical control, preserve:

• INV establishment and vineyard registration records relevant to the operation.
• Harvest-source records and the identifiers used for any vintage, origin or varietal certification.
• Analytical results supporting free circulation or export certification.
• Packaged-product dispatch records used for the monthly domestic declaration.
• Export shipment records, destination requirements and issued certificates.
• Alcohol movement records when the alcohol regime applies.
• Submission receipts, accepted declarations, correction records and correspondence with INV or ARCA.

This list is practical records-control guidance, not a claim that each item has one universal statutory retention period. Confirm legally required retention periods with the responsible authority or adviser for the relevant record class.

Common compliance mistakes to avoid in 2026

1. Using a pre-2026 reporting calendar. Resolution 37/2025 materially changed the INV framework.
2. Treating old MV-01 or CEC-05 instructions as current. Verify against the 2026 digesto and live INV system.
3. Ignoring the CIU conflict. The controlling rule and current harvest manual disagree. Confirm with INV.
4. Missing the day-15 domestic dispatch deadline. Article 21 is explicit.
5. Assuming one export checklist works for every destination. Analytical and documentary requirements vary by destination.
6. Assuming an official API means your software already files automatically. Verify the actual integration and authorization.
7. Copying a generic ARCA deadline. Use the current calendar and your taxpayer/employer profile.

Frequently asked questions

Official help channels

The INV lists its central contact at Av. San Martín 430, Mendoza, telephone 0800-5555-INV (468), and email solinfo@inv.gob.ar. For establishment-specific questions, use the INV's delegation/contact resources. Source: Instituto Nacional de Vitivinicultura, accessed August 5, 2026.

Official sources and references

1. Resolución 37/2025, Digesto Normativo del INV. Instituto Nacional de Vitivinicultura. Published November 7, 2025. Spanish. Accessed August 5, 2026.
2. Cosecha 2026. Instituto Nacional de Vitivinicultura. Current 2026 harvest page. Spanish. Accessed August 5, 2026.
3. Manual del Usuario Sistema Cosecha, Bodega, versión 2.1. Instituto Nacional de Vitivinicultura. Modified January 12, 2026. Spanish. Accessed August 5, 2026.
4. Control de Vinos. Instituto Nacional de Vitivinicultura. Current official declaration-system entry point. Spanish. Accessed August 5, 2026.
5. Comercio Exterior. Instituto Nacional de Vitivinicultura. Current export/import requirements hub. Spanish. Accessed August 5, 2026.
6. Resolución 24/2025, Sistema de Alcoholes. Instituto Nacional de Vitivinicultura. Published June 17, 2025. Spanish. Accessed August 5, 2026.
7. Control de Alcoholes. Instituto Nacional de Vitivinicultura. Current system page. Spanish. Accessed August 5, 2026.
8. IVA Simple F.2051 step-by-step guide. ARCA. Current. Spanish. Accessed August 5, 2026.
9. Libro de Sueldos Digital. ARCA. Current. Spanish. Accessed August 5, 2026.
10. Regímenes de información: Operaciones internacionales. ARCA. Current. Spanish. Accessed August 5, 2026.
11. Vencimientos. ARCA. Live due-date calendar. Spanish. Accessed August 5, 2026.

Important note

This guide summarizes official information available as of August 5, 2026. Requirements can vary by business structure, location, activity and regulatory status. Provincial, municipal, environmental, food-establishment and other obligations may also apply. Confirm material filing decisions with the responsible authority or a qualified adviser.

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