How Electronic Invoicing Works in Argentina

The electronic invoice is mandatory in Argentina for all taxpayers, including self-employed workers. There are different types of electronic invoices, also called electronic receipts, depending on the tax status of both the issuer and the recipient. Their validity depends on approval by the Argentine Customs and Revenue Control Agency (ARCA).

Taxpayers Required to Use Electronic Invoicing

These are the subjects that must issue an electronic invoice or use fiscal controllers to support all their operations carried out in the domestic market:

• Registered in the Value Added Tax. 
• Exempt from Value Added Tax. 
• Self-employed workers. 
• Those who carry out any of the activities that are included in Annex RG 3749. 
• Exporters, by RG 2758. 
• Marketers of non-registrable used goods, framed in RG 3411.

On the other hand, the following must issue electronic invoices:

• Those who carry out any of the activities are included in Annex RG 3749. 
• Exporters, by RG 2758. 
• Marketers of non-registrable used goods, framed in RG 3411.

What types of fiscal receipts exist in Argentina?

Depending on the type of operation, the following types of receipts are established:

• Invoices, tickets, and invoice receipts 
• Export invoices 
• Purchase receipts of used goods from final consumers, issued by the buyer of the goods. 
• Receipts issued by university professionals and other service providers. 
• Debit and/or credit notes and ticket debit and/or credit notes. 
• Documents equivalent to those indicated above: instruments that, according to uses and customs, replace the use of the invoice or waybill, if they correctly identify the operation, comply with the established requirements for each case, and are habitually used in the issuer's activity.
• In agricultural product transfer operations: Scale tickets, equivalent document.

According to the type of taxpayer, these follow type of invoice is issued:

• Registered taxpayers issue an A invoice when selling or providing services to other registered taxpayers and self-employed workers. But if they issue an invoice to final consumers or exempt, it will be a B-type invoice. 
• Self-employed workers issue type C invoices to all taxpayers. 
• E invoice is the export invoice. It is issued by any taxpayer (registered taxpayers, self-employed workers) when export operations are carried out. 
• Within the A invoice, there are subtypes: 
  • A invoice with a withholding operation legend. 
  • M invoice must also carry the withholding operation legend. 
• T invoice is issued by registered taxpayers to foreign tourists.

Ways to issue invoices 

There are two ways of issuing fiscal receipts: through a fiscal controller or through an electronic invoicing system.

Registered or exempt taxpayers of the value-added tax (VAT) and small business owners can choose between the two methods.

On the other hand, micro, small or medium-sized enterprises (SMEs) that carry out operations with a large company or another SME that has adhered to “Factura de Crédito Electrónica MIPYMES" must exclusively issue electronic invoices.

Fiscal controllers are tools authorized by the ARCA and one is required for each point of sale. Through fiscal controllers, receipts are processed, registered, and issued, while all operations are recorded.

An electronic invoicing system is provided by a provider via a webservice and uses the XML format. The taxpayer can also choose to use the ARCA application program or the online receipt system and generate invoices directly from the ARCA portal. In any case, the choice will depend on the volume of invoices to be managed.

Requirements for Issuing Electronic Invoices in Argentina

To issue invoices in Argentina, taxpayers must be registered with ARCA. To generate original electronic invoices, receipts, credit notes, and debit notes, those required to comply must request the Electronic Authorization Code (C.A.E.) from the Federal Administration through the official website.

Whenever you receive an invoice from a supplier, it's important to verify its validity to ensure it is approved by ARCA and you can do this on the ARCA website. Additionally, both the sender and the receiver must keep the fiscal document for 10 years. All electronic invoices issued by taxpayers must also include a QR code.

Electronic Authorization Code (CAE): Online Verification of Electronic Documents

ARCA offers a real-time verification service for invoices received through its document registration platform. This ensures that invoices have been authorized by ARCA. The process of obtaining and registering the CAE (Electronic Authorization Code) is automated, allowing verified invoices to include the CAE via WebServices connections with ARCA.

SME’s Electronic Credit Invoice System

The SMEs Electronic Credit Invoice (FCEM) allows SMEs that supply large companies to receive early payment on their invoices. ARCA created this system to enhance working capital financing and improve payment security for SMEs. To participate in this system, both parties must have an established Electronic Tax Address (DFE), and issuers of electronic credit invoices must have a registered bank account (CBU).

When it comes to accepting or cancelling an Electronic Credit Invoice (FCE), the receiving company can choose to:

• Cancel the FCE and report it to the FCE Register managed by ARCA.
• Reject the FCE: only for the reasons specified in Article 8 of Law No. 27.440 (errors, flaws, defects, discrepancies).
• Explicitly accept the FCE: in which case it becomes an enforceable and non-negotiable security.

If the deadlines for cancellation or rejection pass without action, the FCE will be automatically accepted. Once the FCEM is accepted, either explicitly or automatically, the invoice will be handled based on the choice made by the SMEs at the time of issuance. The invoice will be negotiated as follows: 

1. Collective Deposit Agent: ARCA notifies the large company of the new payment address and transfers the FCE to the Collective Deposit Agent.
2. Open Circulation System: The SMEs can endorse, transfer, and discount the Electronic Credit Invoice (FCE) through Home Banking. This system became effective on April 1. From that date, both SMEs and large companies are required to update their invoicing systems accordingly.

Factura-T in Argentina’s Hotel Sector

Electronic Meat Dispatch Note (REC) in the Livestock Sector

The Argentine Customs and Revenue Control Agency (ARCA), through Resolution 5259/2022, requires that the Electronic Meat Dispatch Note (REC) number be included in electronic invoices for the sale of meat and by-products from bovine and porcine species. This means that REC numbers and electronic invoices must be linked during the invoicing process.

When creating an electronic invoice, the specific activity for which the invoice is being issued must be selected to identify the relevant "REC" to include in the document. The association must meet the following conditions:

• The recipient of the electronic invoice must be the same as the recipient of the transported goods.
• The "REC" must be fully or partially accepted, or if applicable, issued and valid according to Article 7 of General Resolution No. 4,256 and its amendments.

For a dispatch advice issued under Article 12 of the general resolution, the association must be made once they have been reported in accordance with the established regulations.

QR Code on Electronic Invoices

• Date of issue
• Unique Tax Identification Code (CUIT) of the issuer
• Point of sale
• Type of invoice
• Invoice number
• Total amount
• Billing currency and exchange rate
• Type and number of the recipient's document
• Authorization type and code

EDICOM Global Electronic Invoicing Platform

EDICOM, as an international electronic invoicing provider, has developed a platform that ensures compliance with technical and legal specifications in the various countries where your company operates. This platform allows businesses to automate the generation, sending, reporting, and storage of electronic invoices according to ARCA's regulations.

The solution streamlines the process of obtaining and registering the CAE, integrating it into invoices through WebService connections with ARCA. It also offers specialized services for securely storing original electronic documents for the legally required period, using a long-term electronic storage system that guarantees the integrity and authenticity of the documents.