Characteristics of the electronic invoice in Argentina

Electronic invoicing in Argentina has been well-established for years, tracing its roots back to 2009. However, the widespread adoption of electronic invoicing did not take place until July 2015 with la Resolución General 3749 (General Resolution  3749). Currently, as mandated by R.G 4290, electronic invoicing is mandatory for all categories of companies, including individual taxpayers.

Tax Authority

Tax Authority

AFIP - Administración Federal de Ingresos Públicos



Since April 2019 the electronic invoice has been mandatory for all companies including freelancers, who can opt for issuing invoices electronically and not use tax controllers.

Required Administrative Transactions

Required Administrative Transactions

It is imperative to be enrolled in the AFIP electronic invoicing system and request the Código de Autorización Electrónico/Electronic Authorization Code (CAE) for each invoice to be issued.


Invoice Format

Invoice Format

There is no defined format. The issuer must generate the document in the format accorded with the client. However, the invoice must be sent to the AFIP in XML format through webservices. 

Digital signature

Digital signature

Not mandatory, although the user must authenticate through the webservices through a digital certificate.

Fiscal Control

Fiscal Control

A CAE code must be included in the invoice, it is obtained through the delivery of the XML document to the AFIP.

Print Format

Print Format

It must include a bar code and a QR code, enabling the invoice to be scanned by a standard phone camera or tablet with internet access to access to the invoice information.



Mandatory for issuers and recipients for a period of 10 years.

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How does electronic invoicing work in Argentina?

The following is the process for issuing and sending tax receipts (invoices) through electronic invoicing systems.

Issuance and validation

Obtain the necessary data from the supplier's ERP to transform the data into the format required by the client, following AFIP standards. Apply data validation mechanisms to ensure it contains the necessary information.


Electronic Authorization Code

The AFIP grants the CAE when authorizing the issuance of an invoice. The EDICOM platform connects to AFIP to obtain and include the Electronic Authorization Code (CAE) in each issued invoice.


Sending to the destination

EDICOM uses secure communication protocols (private VAN, EDI gateway, https, sftp, x400, OFTP, AS2, AS4) through its communication infrastructure to automatically deliver the invoice to the recipient. Additionally, it will also send the invoice in XML format via WebService to AFIP.


Electronic archive

Electronically store the documents with full security and accessibility guarantees during the legal 10 year period, for both the sender and the receiver.

Frequently Asked Questions about electronic invoicing in Argentina

Here, we help address some common questions regarding electronic 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.

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Contact our specialists and clarify all your doubts about how to adapt to any electronic invoicing system in the world.

EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

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