The Argentinian tax authority (AFIP), by means of Resolution 5259/2022, established the obligation to consign the number of the electronic document for the transport of meats (Remito Electrónico Cárnico – REC) in the electronic sales invoice that support the operations of sale of meat and by-products derived from the slaughter of the cattle/buffalo species and swine. This means that the two electronic documents will be linked following the process of e-invoice issuance.
It will also be necessary to consign in the e-invoice all the products listed in the respective REC. Only the merchandise included in the transfer document can be listed in the e-invoice.
This new obligation will become optional for electronic invoices issued from 15 November 2022 and mandatory for those issued from 15 December 2022.
Technical specifications update for the electronic sales invoice have not yet been released.