On August 3, 2018, the federal tax administration of Argentina (AFIP) enacted Resolutions 4290, 4291 and 4292, which specify deadlines and unify procedures that taxpayers should follow when issuing, reporting and saving invoices. According to these resolutions, regular and small taxpayers, as well those that are not subject or exempt from VAT, should use Fiscal controllers of New Technology or use use electronic invoices when doing transactions in Argentina. For that purpose, Resolution 4290 establishes different deadlines for complying with the new mandate that depend on a) the type and category of taxpayer (exempt, small or regular taxpayers), b) the type of invoices to be issued (fiscal controllers or electronic invoices), c) the type of transactions carried out (B2C vs. B2B), and d) the level of revenues obtained during the previous fiscal year. Based on those parameters, the deadlines for starting to use the Fiscal Controllers or Electronic Invoices are as follows:
1) For small taxpayers using the simplified regime:
2) For entities exempt from VAT:
3) For transactions where the invoice should be issued outside the location of the service provider (home delivered services or goods by mobile taxapyers):
