Originally as of 1 July, all Argentinean taxpayers registered for Value Added Tax (IVA) must issue e-invoices to support their business operations in the domestic market. This is laid down in Resolution 3749, published by the Federal Public Revenue Administration (AFIP) last March.
However, AFIP has unveiled in a communiqué posted on its website that until October 1, 2015 all difficulties reported by taxpayers in meeting the e-invoicing obligation will be taken into consideration. This means that until that date, invoices issued on paper will continue to be valid.
Mandatory E-invoicing List
The legislation also requires a small group of individuals and businesses to join the system, regardless of their taxpayer status. The list includes companies providing prepaid medical services, privately-run public education institutions, rural real estate agencies, people renting property for tourism purposes and, finally, art galleries, dealers and traders.
Along with the spread of e-invoicing, General Resolution 3749 implements other new features. For example, reporting systems are eliminated from the aforementioned sectors, to facilitate bureaucratic tasks. In addition, the former Online Issuing Regime for Electronic Invoices or RCEL disappears, to be replaced automatically by the e-Invoice issuing Regime or RECE.
