e-Invoicing in Argentina

The electronic invoice can be generated and destined to any buyer. Type B electronic invoices cannot be issued to individuals for over-the-counter sales (a Fiscal Controller is required in such cases).

Obligated parties may choose from the following available methods:

• Fiscal Controller
• Electronic invoicing

They may opt for one of the two methods of issuing invoices, or both together. 

Micro, small, or medium-sized enterprises (MiPyMEs) for transactions carried out with a large company or another MiPyME that has adhered to the "Factura de Crédito Electrónica MiPyMEs" (MSMEs Electronic Credit Invoice) system, must only issue electronic invoices.

All those taxpayers registered for Value Added Tax who choose or are obligated to invoice electronically may opt for "Web services". Also those individual taxpayers mandated to use the electronic invoice system and VAT-exempt entities that opt to issue electronic invoices.

CAE stands for Código de Autorización Electrónico or Electronic Authorization Code in English, which is an electronic seal that AFIP assigns to each electronic invoice issued by any company, which guarantees its validity.

Any recipient of an electronic invoice can verify the CAE's validity on the AFIP website.

Credit and/or debit notes must be issued within 15 calendar days from the occurrence of the event or situation that requires documentation through the related invoices.

The cancellation of electronic documents is not accounted for, see as once the CAE is assigned, it has been approved and issued. In the event of needing to reverse a previously authorized operation, meaning it is already valid for tax purposes since it has been assigned a CAE, it must be done by issuing a credit note.

The point of sale refers to the physical location where a commercial transaction that gives rise to the economic activity takes place, in other words, where the receipt is issued between the buyer and seller, or between the service provider and acquirer. A point of sale must be registered for each commercial address; in the case of rendering services, the point of sale will coincide with the tax domicile.

Recipient identification is mandatory when dealing with transactions carried out by registered taxpayers subject to value-added tax who carry out wholesale commercialization economic activities in Sections "C" "Manufacturing Industry" and/or Section "G" "Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles" only in Groups 461, 462, 463, 464, 465, 466, and 469.