Electronic invoicing guide
Argentina
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2C, B2B, B2G.
Authority
AFIP – Federal Administration of Public Revenues.
Platform
AFIP Platform.
Format
There is no defined format. The issuer must generate the document in the format agreed with the customer. However, the invoice must be sent to AFIP in XML format via web services.
Storage time
10 years.
Reporting and processes
Reporting
Taxpayers who use new technology Fiscal Controllers must submit the following electronic reports weekly to the Federal Administration of Public Revenue (AFIP).
Processes
- Obtain a digital certificate: To issue electronic invoices, companies must obtain a digital certificate from a certification authority. This certificate serves as proof of identity nd allows the company to sign and encrypt its electronic invoices.
- Generate an electronic invoice: Once the digital certificate has been obtained, the company can generate an electronic invoice using specialised software. The invoice must include specific information required by AFIP (the Argentinean tax authority), such as the company’s and customer’s tax identification number, the date of the transaction and the amount of the sale.
- Submission of the invoice to the AFIP: The electronic invoice is submitted to the AFIP through a web platform called “Comprobante en Línea”. The AFIP verifies the invoice and assigns it a unique code.
- AFIP enables a connection with its document registration platform for real-time verification of invoices received, determining whether they have been authorised by AFIP. This automates the process of obtaining and registering the CAE (Electronic Authorisation Code) to include it in the invoices verified through the corresponding WebServices connections with the AFIP.
- All electronic invoices issued by taxpayers must contain a QR code. The QR code must contain the following information:
- Date of issue.
- Tax identification number of the issuer.
- Point of sale.
- Type of document.
- Document number.
- Total amount.
- Invoicing currency and exchange rate.
- Type and document number of the addressee.
- Code and type of authorisation.
- Sending the invoice to the client: Once the invoice is approved by AFIP, the company can send it to the client by email or through a web platform.
- Invoice record: The company must keep a record of the electronic invoice for at least 10 years.
- It is important to bear in mind that, in Argentina, certain companies are obliged to use specific types of electronic invoicing, depending on their activity and the type of tax regime under which they are registered. In addition, there are penalties for non-compliance with e-invoicing regulations, so it is important for companies to ensure that they are following the rules correctly.
Upcoming legislative changes
Since January 1, 2025, Argentina requires large companies to itemize VAT and other indirect taxes on invoices.
From April 1, 2025 it becomes mandatory for all other taxpayers.
Links of Interest and documents
https://www.afip.gob.ar/landing/default.asp
Documentos
- Invoices type A, B, C, and E
- Receipts type A, B, C, and E
- Credit notes type A, B, C, and E;
- Debit notes type A, B, C, and E
Types of Invoices:
- Registered taxpayers issue an A invoice when selling or providing services to other registered taxpayers and self-employed workers. Within the A invoice, there are subtypes:
- A invoice with a withholding operation legend.
- M invoice, which must also carry the withholding operation legend.
- T invoice, issued by registered taxpayers to foreign tourists
- For final consumers or exempt entities, they issue a B-type invoice.
- Self-employed workers issue C invoices to all taxpayers.
- E invoice is the export invoice, issued by any taxpayer (registered taxpayers, self-employed workers) for export operations.
Types of Receipts:
- Invoices, tickets, and invoice receipts.
- Export invoices.
- Purchase receipts of used goods from final consumers, issued by the buyer.
- Receipts issued by university professionals and other service providers.
- Debit and/or credit notes and ticket debit and/or credit notes.
- Documents equivalent to those indicated above, such as instruments that replace the use of the invoice or waybill if they correctly identify the operation and comply with established requirements.
- Scale tickets for agricultural product transfer operations.
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