AFIP - Administración Federal de Ingresos Públicos
e-Invoicing in Argentina
Characteristics of the electronic invoice in Argentina
The origins of the electronic invoice in Argentina begin in 2009, but the massification of the electronic invoice did not begin until 2015 with General Resolution 3749. Currently, General Resolution 4290 makes the electronic invoice mandatory for all companies including “Monotributista” or freelancers.
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.
Companies must request the CAE (Código de Autorización Electrónico) from the AFIP.
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.
Not mandatory, although the user must authenticate through the webservices through a digital certificate.
A CAE code must be included in the invoice, it is obtained through the delivery of the XML document to the AFIP.
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.