In recent years, both individuals and companies in Argentina have been required to establish an electronic legal address. An address in which a person or company can be notified with legal effect is a fundamental legal tool and institution.
The general legal framework for addresses is regulated by the Argentine Civil and Commercial Code, starting from article 73. However, the Code does not expressly regulate electronic domiciles, even though they were already in use at the time it was drafted.
To understand its scope, article 74 is particularly relevant. It defines legal domicile as:
«The legal domicile is the place where the law presumes, without admitting evidence to the contrary, that a person permanently resides for the exercise of their rights and the fulfillment of their obligations. Only the law may establish it.»
Although parties may establish electronic addresses in private contracts or within organizations, this article focuses on those imposed by governmental authorities, particularly the electronic tax domicile (Domicilio Fiscal Electrónico – DFE) of ARCA (Collection and Customs Control Agency).
Why the electronic tax domicile matters
The electronic tax domicile is an official, secure digital mailbox that serves as the communication channel between ARCA and each taxpayer.
Through this system, ARCA delivers notifications and administrative actions related to:
- Requests for information or documentation,
- Tax assessments and adjustments,
- Summons and formal notices,
- Debt claims, enforcement actions and embargoes,
- Inspections, audits and judicial proceedings.
Mandatory adherence
Registration for the electronic tax domicile is compulsory for all taxpayers who have a CUIT (tax identification number) and Clave Fiscal (tax access password). It is a legal obligation, not an option.
Notifications and legal effects
The DFE is the only valid channel through which ARCA and other agencies issue notifications and formal communications.
- A notification is considered legally served when the taxpayer accesses the message in the system.
- If the taxpayer does not access it, the notification is deemed validly served on the following Monday after the message becomes available.
How to set up the electronic tax domicile
- Log in to the «Domicilio Fiscal Electrónico» service using your Clave Fiscal.
- Register an email address and a mobile phone number.
- ARCA will automatically send a verification code to the email you provided.
- Enter this code in the Sistema Registral to validate and complete the registration.