Argentina E-invoicing & Digital Reporting Guide
|B2B, B2G and B2C e-invoicing is mandatory||Yes|
Argentina Electronic Invoicing and Digital Reporting Requirements
|Indirect tax control regime||CTC|
|E-Invoicing/CTC Model||CTC clearance|
|Governing entity||AFIP (tax authority)|
|Taxpayers||All taxpayers registered for VAT or the simplified regime and exempt entities must issue electronic invoices|
|Domestic Transactions||B2B - yes, B2C - yes, B2G - yes|
|Cross-border Transactions||Export - yes, Import - no|
|Documents||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|
|Supplier-side requirements (AR)|
|Format(s) while sending to the platform||XML|
|Format for exchange with buyer/recipient||XML or PDF|
|eSignature/Seal||Issuers must obtain from the tax authority an Electronic Authorization Code (CAE)|
|Buyer-side requirements (AP)|
|Receiving document in electronic format||Mandatory|
|Acknowledgement of receipt||N/A|
|Response to the document received (Accept or reject)||Possible|
|Archiving Abroad||Not allowed|
|Archiving Period||5 years from the expiry of the statute of limitations of the relevant financial year (10 to 12 years)|
|Other Digital Reporting Obligations|
|SAF-T or other accounting filings||No|
Argentina launched e-invoicing and e-reporting in 2009. Since then, it has become mandatory for an increasing number of taxpayers. From April 1, 2019, all taxpayers registered for VAT, the simplified regime, and exempt entities should issue an e-invoice for any type of transaction and request the authorization code detailed below.
An authorization code (CAE) must be obtained from the tax authority before the invoice can be sent to the buyer. It can be obtained manually through the AFIP website or through Fonoa's API connection.
What Types of Businesses Does This Apply to?
- Taxpayers registered for VAT
- Taxpayers registered under the simplified regime (Monotributo)
- Exempt entities
Governmental Body Responsible for E-invoicing in Argentina
|AFIP (”Administración Federal de Ingresos Públicos” - Argentinian tax authority)|
|Official website of the tax authority|
Penalties for Not Adhering to Argentina's E-invoice Mandates
For failure to issue invoices and for failure to keep or incorrectly keeping records, closure for two to six days.
What does the e-invoicing process in Argentina look like?
- Register with AFIP for a CAE (Electronic Authorization Code) certificate to issue invoices. Invoices may only be produced via this login code.
- Invoices can be created either within AFIP’s portal or via adapted accounting or invoice software.
- Invoices are transmitted to AFIP in XML format. They are then provided with a CAE unique number with an expiry date.
- Invoices, once created with AFIP, may then be printed with a QR Code for the customer. The invoice must include the CAE for the customer to validate.
Is SAF-T Needed in Argentina?
E-Invoicing & Global Tax Automation with Fonoa
One way to comply with Digital Reporting Requirements in Argentina is to use a provider like Fonoa.
With Fonoa you can:
- Have one integration for your global needs, including Argentina
- Save time and money by automatically cleaning your data to minimize errors and manual work
- Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
- Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
- Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information