ARGENTINA: Mandatory E-Invoicing Expanded to Social Monotributo, Promoted Monotributo, and VAT-Exempt Taxpayers

ARG Resolution 5893/2026 extends the obligation to issue original electronic receipts, either directly or through a Fiscal Controller, to: 

1. Promoted Monotributo taxpayers. 
2. Social Monotributo taxpayers. 
3. Taxpayers not subject to VAT, who are not allowed to use a Fiscal Controller. 

ARCA will automatically enroll single-tax taxpayers that do not have an authorized point of sale in the Online Receipts system under the Online Invoice – Monotributo regime, linked to their registered tax domicile. 

An exception applies to insurance companies regulated under Law No. 20,091 that exclusively perform transactions not subject to VAT and related taxes. 

Effective Dates 

• For Promoted and Social Monotributo taxpayers, the obligation becomes effective on November 1, 2026. 

• For taxpayers not subject to VAT, the obligation becomes effective on March 1, 2027. 

As of those dates, paper receipts may only be issued under contingency procedures.  

Link: Factura electrónica: la obligación de emitir ahora alcanzará a monotributistas sociales, promovidos y otros sujetos no alcanzados