Electronic invoicing in Argentina: requirements, how it works, and how to comply with ARCA

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).

Status of Electronic Invoicing in Argentina: Latest ARCA Resolutions

With the aim of continuing to advance digitalization and strengthen tax compliance, ARCA has issued new resolutions that introduce additional requirements for the electronic invoicing system.

Monthly Electronic Settlement* – General Resolution 5824/2026

General Resolution 5824/2026 introduces the Monthly Electronic Settlement, a document that allows certain sectors to issue a single monthly invoice per customer, consolidating all transactions carried out during that period.

This method is intended for financial institutions, insurance companies, issuers and administrators of payment methods (including credit, debit, and prepaid cards, as well as transfer-based payment systems), private educational institutions, and private health insurance providers. 

In addition, the resolution strengthens the identification of the end consumer, especially in high-value transactions or when required for tax deductions, and introduces improvements in point-of-sale management, such as the requirement to report registrations, cancellations, and modifications, as well as their link to economic activities.

Who is required to issue electronic invoices in Argentina?

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.

Types of electronic receipts in Argentina

Classification of tax receipts

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.
• Monthly electronic settlement for financial institutions, insurance companies, payment method issuers and administrators, private educational institutions, and private health insurance providers.

Types of invoices by taxpayer (A, B, C, E, M, and T)

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.

How does the electronic invoicing system work in Argentina?

In Argentina, tax receipts can be issued in two ways: through fiscal controllers or via electronic invoicing systems. Fiscal controllers are ARCA-authorized devices that allow receipts to be recorded and issued from a physical point of sale, automatically storing all transactions performed.

The electronic invoicing system allows for the issuance of receipts through solutions connected to ARCA. This model is based on the exchange of information via web services and the use of structured XML formats, which facilitates the automation and control of operations.

Companies can issue electronic invoices using the “Online Receipts” service or integrate their management systems (ERP) with a technology provider that automates the entire issuance process. This method is the most widely used, as it allows for the management of large volumes of invoices and ensures compliance with tax requirements.

Requirements for Issuing Electronic Invoices in Argentina

To issue electronic invoices in Argentina, the taxpayer must be previously registered with the Agency for Tax Collection and Customs Control (ARCA) and hold the appropriate authorization to operate within the system. Issuing electronic invoices requires requesting an Electronic Authorization Code (CAE), which is processed through the ARCA services.

In addition, companies must ensure the proper validation of received receipts, verifying their authenticity through the services provided by the tax administration. It is also mandatory to retain electronic receipts for the legally required period of ten years, ensuring their integrity and availability.
Finally, all electronic invoices must include a QR code that allows the receipt’s information to be viewed, enhancing transparency and facilitating verification by ARCA and the recipients themselves.

Electronic Authorization Code (CAE): Validation of Receipts in ARCA

The Electronic Authorization Code (CAE) is a mandatory element that validates the authenticity of every electronic receipt issued in Argentina. To obtain it, billing systems must connect to ARCA, which verifies the submitted information and authorizes the issuance of the invoice in real time.

This process is carried out via web services, through which the authorization request for the receipt is transmitted. Once validated, ARCA returns the CAE with the data that must be included in the electronic invoice to ensure its tax validity. Integrating these processes into management systems allows for the automation of both obtaining and recording the CAE, improving the traceability of transactions and ensuring tax compliance.

SME Electronic Credit Invoice (FCEM)

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 the hotel sector

Electronic Meat Delivery 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 Receipts

• 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 Provider of Electronic Invoicing and Tax Compliance

EDICOM, as an international leader in electronic invoicing and tax compliance solutions, offers a comprehensive platform to meet the requirements of the Agency for Tax Collection and Customs Control (ARCA) in Argentina. Our solution automates the generation, sending, and receipt of electronic receipts, integrating with enterprise resource planning (ERP) systems and ensuring efficient communication with the tax administration’s web services. Additionally, it is designed to operate in global environments, adapting to the technical and tax requirements of over 85 countries.

Through this platform, companies can centrally manage tax compliance, including the automatic retrieval and registration of the Electronic Authorization Code (CAE). It also incorporates long-term electronic storage services that ensure documents are retained in accordance with regulations, guaranteeing their integrity and authenticity.