Short answer
Since 2 March 2026, ARCA General Resolution 5803/2025 replaced the old CDI identification key for individuals with the CUIT. Individuals who live abroad, whether or not they hold an Argentine ID, request their CUIT through a representative or authorised third party with a domicile in Argentina, using ARCA's Presentaciones Digitales service. Foreign documents must be apostilled or legalised and translated, and any change in the registered data must be reported within ten business days.
Based on the official Argentine sources listed at the end of this page.
Who needs a CUIT
The CUIT is Argentina's tax identification number. The new company always needs one. Foreign individuals typically need one when they act as directors or managers of an Argentine company, hold shares, or have to deal with banks or registries. RG 5803 expressly mentions non-residents who must comply with the self-employed social security regime because they direct or manage a company based in Argentina, and those who need the number for banking or registry procedures.
How a non-resident obtains it
- A representative or authorised third party domiciled in Argentina logs into ARCA's Presentaciones Digitales service and selects the procedure for special-situation registrations of individuals.
- The representative explains the reason for the request and proves both the authorisation and the non-resident status of the person.
- Documents issued abroad must be certified, legalised or apostilled and, if they are not in Spanish, accompanied by a translation (art. 31).
- Once the CUIT is assigned, any later change in the registered data is reported within ten business days.
A non-resident who happens to be in Argentina can file the request personally. Foreigners who live in Argentina but do not yet have an Argentine national ID (DNI) follow a separate procedure, presenting their home-country documents and proof of residence from the National Migration Directorate.
What happened to the CDI
The CDI (Clave de Identificación) used to be the standard number for foreign directors and shareholders, and article 51 of the SAS law still refers to it. Under RG 5803, CDIs already issued remain valid, but for individuals they are converted into a CUIT the first time their registered data has to be changed. New requests from individuals are handled as CUIT applications.
Registering the new company
The Argentine company is registered through ARCA's “Inscripción y Modificación de Personas Jurídicas” service, informing its legal form, date of incorporation, corporate purpose, authorities and shareholders. ARCA checks online the CUIT or CUIL of every member and can stop the procedure if any of them is inactive, deceased, bankrupt or flagged as unreliable, so the foreign members' tax IDs should be in place before this step.
Frequently asked questions
Can a foreign director get the CUIT without travelling to Argentina?
Yes. A representative with a domicile in Argentina can file the request on their behalf through ARCA's Presentaciones Digitales service.
Is my old CDI still valid?
Yes, until your registered data needs to be updated; at that point ARCA converts it into a CUIT.
Does a SAS director abroad still need a CDI?
The SAS law (art. 51) still mentions the CDI, but since March 2026 ARCA issues a CUIT to individuals instead. The director must also appoint a representative and set a domicile in Argentina.
Official sources
Related guides
This guide is general information about Argentine law as of the review date. It is not legal advice for a specific case, and rules—particularly foreign-exchange regulations—change frequently.