Electronic invoicing in Argentina
Argentina was an early adopter of electronic invoicing, with its e-invoicing journey beginning in 2002. The technology was only implemented on a widespread level across the nation in 2015, but it still beat most countries to digitizing its invoicing system.
While Argentina’s e-invoicing scheme may be less confusing than others, it’s important to know the exact rules and regulations to avoid paying the price that comes with non-compliance. This dedicated overview has you covered on all thing Argentina e-invoicing, no matter how things change in the future. Be sure to bookmark this page and check back periodically.
Table of contents
1. How does e-invoicing work in Argentina?
2. Characteristics of electronic invoicing in Argentina
3. Types of invoices and electronic documents
4. Benefits of using e-invoicing in Argentina
5. Timeline of e-invoicing adoption in Argentina
6. Penalties: What happens if I don’t comply with e-invoicing in Argentina?
7. What else do I need for VAT compliance in Argentina?
How does e-invoicing work in Argentina?
Here is a quick run-through of how Argentina’s e-invoicing process works:
- Issue the e-invoice once you have the necessary recipient information
- Receive the Electronic Authorization Code (CAE) from the AFIP Federal Public Revenue Administration (AFIP)
- Once the e-invoice is validated, the issuer sends the document to the recipient
- Both the issuer and recipient electronically store the invoice securely for 10 years
Characteristics of electronic invoicing in Argentina
Argentina B2B e-invoicing
Argentina was an early adopter of e-invoicing when considering the global landscape. It had an optional system starting in 2003, and it made electronic invoicing mandatory years later – slowly warming organisations up to the idea of transmitting data online.
Mandatory since 2015 for businesses operating in Argentina, the e-invoicing scheme also includes export invoices, cash receipts, credit memos and debit notes. Businesses registered in the country are required to file for an Electronic Authorization Code (CAE) through the domestic tax authority, and they must conform to the rules laid out in the mandate.
All taxpayers in the country – even freelancers – have had to meet particular e-invoicing obligations. These requirements change depending on the specifics of each business; for example, small businesses with an annual turnover under a particular threshold only need to issue e-receipts for in-person transactions, whereas larger businesses must issue e-invoices for all transactions.
Argentina B2G e-invoicing
As you may expect, having already started learning about Argentina e-invoicing, the country requires electronic invoices to be transmitted for B2G transactions.
The same rules apply as per B2B, where taxpayers are required to be approved by the tax authority, and they must issue compliant electronic invoices through the typical process.
Put simply, if you’re an Argentinian taxpayer doing business with public administrations and governmental departments, you must issue e-invoices.
Types of invoices and electronic documents
There are a host of invoices and electronic documents that businesses operating in Argentina should be aware of. Different business operations require specific types of receipts, including:
- Invoices, invoice receipts and export invoices
- Debit and credit notes
- Purchase receipts of used goods
There are different types of invoices to be aware of, too:
- Type A: Issued by registered taxpayers when transacting with other registered taxpayers
- Type B: Issued by registered taxpayers when transacting with final consumers or exempt taxpayers
- Type C: Issued by non-registered and exempt taxpayers to all customers
- Type E: Issued by any taxpayer when dealing with exported operations
Type T: Issued by hotels and accommodation services for foreign tourists
Factura de Crédito Electronica: Applies to micro, small and medium-sized businesses, allowing the advance collection of credits and receivables issued to their customers. This type of invoice can be Type A, B or C, as defined above with their corresponding credit and debit notes.
Benefits of using e-invoicing in Argentina
While taxpayers are technically required to send and receive invoices electronically in Argentina, there are additional benefits to e-invoicing when compared to traditional invoicing.
- Save costs: E-invoices reduce your reliance on paper usage, postage and manual labour
- Time savings: With standardised formats and automated processes, it frees up your team to focus on what truly matters
- Peace of mind: Authentication and validation are built into the e-invoicing process, ensuring the authenticity of the documents
Timeline of e-invoicing in Argentina
Argentina’s implementation of electronic invoicing was done over many years, following this journey:
- 2002: General Resolution 1361 is published, introducing e-invoices as a duplicate voucher
- 2005: Argentina published General Resolution 1956, introducing an e-invoice issuance and storage system
- 2006: General Resolution 2177 mandates the use of electronic invoices for certain groups of taxpayers
- 2008: General Resolution 2485 is published, establishing a special regime for the issuance and electronic storage of original receipts for registrants and small contributors
- April 2015: General Resolution 3749 comes into effect, implementing widespread e-invoicing by mandating the technology for all VAT-registered taxpayers
- April 2019: General resolution 4290/2018 mandates e-invoicing for all companies, including freelancers
- June 2021: All e-invoices must include QR codes
Penalties: What happens if I don’t comply with e-invoicing in Argentina?
A taxpayer could receive significant penalties if they fail to meet the requirements of Argentina’s e-invoicing scheme.
As per conditions established by the Federal Administration of Public Revenues, those who fail to issue e-invoices or comply with the regulation may be sanctioned with the closure of their organisation for two to six days.
What else do I need for VAT compliance in Argentina?
While it’s important to stay current with e-invoicing rules and regulations in Argentina, your business also has other obligations.
Argentina’s VAT regulations, for example, require your organisation to pay attention to – and comply with – more than just electronic invoicing mandates. Overall tax compliance is vital for businesses, and Sovos is here to help.
FAQ
Is e-invoicing mandatory in Argentina?
Argentina has mandated electronic invoices for all companies and individual taxpayers – including freelancers – since April 2019, as per R.G 4290.
Who needs electronic invoicing in Argentina?
All companies and individuals in Argentina must issue electronic invoices.
Can an electronic invoice be cancelled?
Once an electronic invoice has been approved and issued, cancellations are not accounted for. Reversing the transaction must be done by issuing a credit note.
How much time is there to cancel electronic invoices in Argentina?
To cancel an e-invoice, a credit and/or debit note must be issued within 15 calendar days of the event that caused the need for cancellation.
How can I check if a voucher is valid?
The veracity of the vouchers can be verified with the following tools on Argentina’s tax authority’s website:
Setting up e-invoicing in Argentina with Sovos
With electronic invoicing becoming more common globally, following the lead of Latin American countries like Argentina, it is important that you prioritise compliance.
The global – yet fragmented – adoption of e-invoicing solidifies the need to choose a single vendor for complete compliance wherever you do business. Sovos is a tax compliance partner you can trust, allowing you to focus on what truly matters.
Speak with a member of our team today to gain peace of mind.
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