The electronic invoice 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 Federal Administration of Public Revenue (AFIP).

Obligated taxpayers 

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 AFIP 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 AFIP application program or the online receipt system and generate invoices directly from the AFIP portal. In any case, the choice will depend on the volume of invoices to be managed.

Requirements for Issuing Invoices 

To issue invoices in Argentina, the taxpayer must be registered with the AFIP.

To create original electronic invoices, receipts, credit notes, and debit notes, the obligated parties must request an Electronic Authorization Code (C.A.E.) from the Federal Administration via the institutional website.

Each time a supplier invoice is received, the validity of the receipt, which is approved by AFIP, must be verified. This can be done through the AFIP website to ensure that it is not a fake invoice.

Storage of the fiscal receipt is mandatory for both the issuer and the recipient for a period of 10 years.

All electronic invoices issued by taxpayers must contain a QR code. The QR code must contain the following information:

• Issue date. 
• Tax ID of the issuer. 
• Point of sale. 
• Type of document. 
• Document number. 
• Total amount. 
• Currency of billing and exchange rate. 
• Type and number of recipient's document. 
• Authorization code and type.

Online invoice verification

The AFIP enables a connection with its document registration platform for real-time verification of received invoices, determining whether they have been authorized by the AFIP. This automates the process of obtaining and registering the CAE (Electronic Authorization Code) to include it in the verified invoices through the appropriate WebServices connections with the AFIP.

QR code on electronic invoices

The Federal Administration of Public Revenues of Argentina (AFIP), through General Resolution 4892/2020, requires the addition of a QR code to electronic documents that encodes the identification data and content of the issued document.

The regulation has been in effect since December 2020 for taxpayers who request authorization to issue electronic documents through information exchange based on the webservice system.

Electronic SME Credit Invoice

The Electronic SME Credit Invoice (FCEM) allows SMEs that provide services to large companies to receive payment in advance for the credit. The AFIP created this system to promote working capital financing and improve payment security for SMEs that provide services to large companies.

When SMEs issue an Electronic SME Credit Invoice to a large company, they can choose to transfer it to a Collective Deposit Agent (ADC) for negotiation in the Capital Market or to the Open Circulation System (SCA) for transmission and discount in the Banking System.

From EDICOM's comprehensive electronic invoice platform, it is possible to automate the management of all electronic credit invoices to streamline and optimize accounting procedures. After issuing the FCEM, our platform connects to the Electronic Fiscal Address and the AFIP to receive notifications of FCEM issuance for acceptance or rejection. Subsequently, the information received about the FCEMs is integrated into your ERP to consolidate document management. 

EDICOM's Global Electronic Invoice Solution

EDICOM, as an international electronic invoice provider, has developed a unique platform that facilitates compliance with technical and legal specifications in the different countries in which your company operates. Through the platform, companies can automate the generation, sending, declaration, and storage of electronic documents, according to the requirements demanded by the AFIP.

The solution automates the process of obtaining and registering the CAE to include it in the invoices through the appropriate WebService connections with the AFIP. In addition, it implements specific services to safeguard the electronic originals during the period established by the legislation through a long-term electronic storage system that guarantees the integrity and authenticity of the documents.