Through General Resolution No. 5616/2024, the authority updates the different modalities of issuance of vouchers for those who carry out operations in foreign currency, applicable to class “A”, “B”, “C”, “E” and “T” vouchers:
-
When they are paid in the same currency, the seller-currency exchange rate reported by the Banco Nacion corresponding to the business day prior to the issuance of the invoice must be used.
-
In electronic receipts in foreign currency, when it is reported that it is paid in the same currency, the system will enter the exchange rate automatically.
-
Those who use new technology tax controllers to document transactions in foreign currency that are paid in the same currency will be able to use “online receipts”, ARCA‘s free web biller.
The authority will publish on the site “Factura Electrónica” the currencies that are listed in the Federal Bank. For those currencies that do not register a quote, the issuer of the receipt must inform the exchange rate used.
Timeline
January 15, 2025: those who use the “Online Receipts” service.
March 5, 2025: “Mobile Biller” and “Biller” app.
April 15, 2025: those who invoice through Web Service. For the adaptations, the manuals with technical specifications for developers and external approval will be available on January 15, 2025.
