Compliance

The Transfer Operation Code (COT) in Argentina

COT Argentina

The Transfer Operation Code (COT) is a system introduced in Argentina to streamline and regulate the transportation of goods across the country. It plays a vital role in the logistics and distribution network, making it easier to track and manage cargo movements.

What is the Transfer Operation Code (COT)?

The Transfer Operation Code (COT) is a system for reporting transported goods, including their origin, destination, owner, and recipient. Each transfer operation is assigned a unique code by the system.

The COT is commonly used for transporting products between different jurisdictions within Argentina. It's especially required for certain types of goods that are subject to special regulations.

Jurisdictions using the COT System

The COT is mandatory for taxpayers who must issue documents supporting the transfer and delivery of goods, such as invoices, dispatch advices, or other equivalent documents. The goods' owner must obtain the COT before transporting the merchandise. This requirement applies specifically when the cargo's origin or destination is in one of the jurisdictions using the COT system, including the Provinces of Buenos Aires, Santa Fe, Mendoza, and the Autonomous City of Buenos Aires.

Requirements for Obtaining the COT

To obtain the COT, taxpayers involved in the transportation of goods must meet certain requirements:

  • Have a transport key.
  • The origin or destination of the goods must be in jurisdictions that adhere to the COT system, including the Provinces of Buenos Aires, Santa Fe, Mendoza, and the Autonomous City of Buenos Aires.
  • Identify the goods by type and quantity as specified in Annexes I and II, or any other goods exceeding $2,429,038 or 4,500 kg. You can check the codes online or download them for local use.
  • Provide supporting documents for the transportation and delivery of goods, in accordance with Article 8, paragraph b) of General Resolution No. 1415 and its amendments by AFIP, issued in compliance with Article 32 of the same regulation. This includes invoices, dispatch advices, guides, or equivalent documents. Documentation is considered complete when the transport includes any of the following electronic documents:
    • Electronic Meat Dispatch Note (REC).
    • Electronic Animal Transit Document (DT-e).
    • Electronic Plant Transit Document (DTV-e).
    • Waybill issued in accordance with Joint General Resolution No. 5017/2021 by AFIP and General Resolution No. 5235/2022 by AFIP and its amendments.
    • Additionally, existing provincial electronic guides for mining and livestock.

EDICOM: Your COT Solution in Argentina

EDICOM is prepared to automate the process of obtaining the COT for your company when dispatching goods. The electronic submission of the COT is done through the transmission of a secure file, generated from your management system with the necessary security and design specifications to access the system.

EDICOM’s solution integrates seamlessly with your ERP, allowing you to send the required information to generate the COT and then return the code to the ERP for use in the dispatch note accompanying the goods. This cloud-based solution is compatible with any management system, ensuring data security and integrity thanks to its robust technological infrastructure.

Want to Learn More About the Transfer Operation Code (COT)?

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