Through General Resolution 5614/2024, the Customs Control and Collection Agency (ARCA) regulated the tax transparency regime established through Law 27743, which will come into force on January 1st, 2025.
The regulation establishes all receipts must have a line detailing the amount corresponding to the value added tax and, when issued by a large company, they will also indicate the internal taxes that affect the final price paid by the consumer.
The first stage forces large companies to discriminate in their invoices VAT and other indirect national taxes that affect the prices paid by final consumers.
The rest of the universe of those responsible registered for VAT may join the tax transparency regime mandatorily as of April 1st, 2025.
Transparencia fiscal: ARCA reglamenta el régimen que obliga a discriminar el iva en las facturas
