Argentina E-Invoicing

Key compliance facts

About Argentina E-Invoicing

Argentina's mandatory e-invoicing regime is operated by ARCA (Agencia de Recaudación y Control Aduanero) — the successor agency that replaced AFIP in late 2024. The regime has been universally mandatory since 2019 for Responsables Inscriptos (VAT-registered) and Monotributo (simplified regime) taxpayers. Invoices are submitted to ARCA via web services (WSDL or REST APIs) for validation; ARCA returns the CAE (Código de Autorización Electrónico) and CAE expiration date, which must be included on the invoice. Multiple electronic document classes exist: Factura A (between VAT-registered), Factura B (to consumers/non-registered), Factura C (Monotributo / VAT-exempt), Factura E (exports), plus Notas de Crédito and Notas de Débito for each class. ARCA also operates online tools for taxpayers without integrated systems: the Comprobante en Línea web portal and the 'Mi Facturador' app. Recent enhancements under ARCA emphasise simplified VAT and Income Tax (Ganancias) declarations and progress toward 'facturación total' by end of 2026. Other related digital tools include Libro IVA Digital (digital VAT book) and the QR code requirement on all invoices for buyer verification. Sanctions for non-issuance include monetary fines and business closure. Standard VAT rate: 21%.

Implementation Phases

1. ✓

   Phased rollout

   2014-2015

   Initial mandatory rollout for selected taxpayer groups.

2. ✓

   Universal mandate

   2019

   Mandatory for all Responsables Inscriptos and Monotributo.

3. ✓

   AFIP → ARCA transition

   Late 2024

   AFIP replaced by ARCA; system continues under new agency.

4. ◉

   'Facturación total' target

   End of 2026

   ARCA working toward fully integrated VAT/Income Tax declaration with e-invoicing.

Key Compliance Facts

• Operating authority: ARCA — Agencia de Recaudación y Control Aduanero (formerly AFIP)
• Validation marker: CAE (Código de Autorización Electrónico)
• Universal mandate since 2019
• AFIP replaced by ARCA in late 2024
• Document classes: Factura A, B, C, E + Notas de Crédito/Débito
• Web services: WSDL and REST APIs
• Comprobante en Línea portal + 'Mi Facturador' app for small taxpayers
• QR code mandatory on all invoices
• Libro IVA Digital integrated
• Standard VAT rate: 21%
• Sanctions: monetary fines + business closure

Frequently Asked Questions

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