Argentina e-invoice requirements - eFactura
Argentina introduced optional e-invoicing in 2003; it went mandatory in July 2015 on a phased basis completed in 2019. All invoices, cash receipts, credit and debit notes are included. However, personal property transactions are excluded.
Tax payers must first apply for an electronic authorisation code (CAE). This can be received from the Federal Public Revenue Administration, AFIP.
Invoices, known as eFactura, may then be issued by requesting from the AFIP portal a corresponding CAE code for each invoice. It is possible to request batches of codes for up to 15 days usage in advance. The business must then submit a report to confirm the invoices actually issued.
Only after this step may the invoice be issued. This must be done in conjunction with the special electronic bookkeeping and invoicing system, RECE (Regime de Emissión de Comprobantes Electrónicos). For smaller enterprises, the RECL (Regime de Emissión de Comprobantes en Línea) may prove simpler to adopt.
Invoices must be forward within five days of issuance, and small value invoices (below AR$ 5,000) may be sent in batches. Generally, invoices must be sent in XML format.