Argentina: E-invoicing Rules and Regulations

April 8, 2021

In Argentina, e-invoicing was first introduced in 2007, and became obligatory for all businesses in 2015, which means that any company operating in Argentina needs a reliable e-invoicing solution in order to comply with local tax regulations.

The AFIP (short for Administraci√≥n Federal de Ingresos P√ļblicos or Federal Administration for Public Revenue) is the government institution responsible for the management and supervision of the Argentinian e-invoicing system.¬†

Rules for E-Invoicing in Argentina

The Argentinian e-invoicing system stipulates that businesses operating in Argentina need to create their e-invoices in a XML format. 

E-invoices need to be formatted according to predefined rules and contain detailed tax information, such as the applicable rate and type of tax, and an electronic signature of the issuing company. These details and the signature are used to verify its authenticity. 

Besides that, companies need to add an electronic authorization code, known as CAE (short for Código de Autorización Electrónico), which they can obtain from the AFIP, after forwarding the invoice to the tax office. This code can also be obtained up to 15 days in advance, where the company can submit all issued invoices afterwards. 

If the company fails to obtain a CAE code, the invoice is deemed invalid, and the transaction cannot take place. E-invoicing is crucial for invoices of the following types: 

  • Type E: export invoices
  • Type A and B: national invoices.¬†

Similarly to other countries, Argentinian e-invoices need to have consecutive issuing numbers, and the number of an invoice cannot be modified in the future. If there’s any issue with a specific invoice, the company needs to solve it before they can create and send any other invoices.

Argentinian companies must have a valid digital certificate, which they can obtain from the AFIP. The registration process can take up to 30 days, and companies can complete it online, on the AFIP website. 

Companies can send or print out their invoices in their preferred format, when forwarding them to their customers. When sending them to the AFIP, they need to be in a XML format.

Both sides, the issuer of the invoice and its recipient, need to store invoices for 10 years. 


The E-invoicing Process

In order to create a valid e-invoice (eFactura), the issuing company needs to follow a predefined process: 

1) Create an XML file - the issuing company first needs to create a XML file and fill it in with all relevant tax information, as well as information on the recipient, and a digital signature. 

2) Obtain an electronic authorization code (CAE) from the AFIP - next, the company needs to obtain the CAE code from the AFIP, in order to be able to validate the invoice. 

3) Obtain an authorization for the finalized invoice - the issuing company needs to submit the invoice to the AFIP through one of their online services. The AFIP then issues an authorization in real time. 

4) Forward the validated invoice to its recipient - once the invoice has been validated, the company can send it to their client. 


Fonoa automated solution can help you with e-invoicing in Argentina

Fonoa has built a direct integration with the AFIP, and can help you automate your invoicing processes in Argentina. Our solution in Argentina supports the issuance of all types of electronic invoices. In that way, we will help you ensure that your business is safe and complied with the latest e-invoicing regulations in Argentina.



Reach out to us, and we will automate your invoicing process in Argentina.