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.

Latest Argentine news

Argentina confirms e-commerce Withholding VAT

Nov 13, 2019

Argentina has gazetted its proposed Withholding VAT on e-commerce goods and services purchased by consumers from foreign providers. It imposes a withholding of an amount equivalent to VAT where a

Argentina rolls out digital VAT books

Oct 22, 2019

Argentina is starting the roll out of its standard digital VAT book regime, which requires taxpayers to maintain tax-related transactions in prescribed digital ledger format. The ledgers include

Argentina levies VAT on non-resident digital services

May 6, 2018

From April 2018, Argentina introduced VAT on digital services to consumers provided by foreign providers. The obligation to collect and report the VAT due...