Argentina: e-Invoicing mandatory for all VAT-registered businesses as of 1 July 2016!

The Federal Administration of Public Revenue (AFIP) in Argentina has announced the massification of e-invoicing in Argentina as from July 2015. Earlier this month, the head of AFIP, Ricardo Echegaray, revealed that this system will become generalized over the summer, replacing some of the previous informative regimes in force to date. General Resolution 3749 specifies the details of this measure.

Who must issue e-invoices?

The new regulations stipulate that all taxpayers registered for Value Added Tax (VAT) must join the system no later than July 1, 2015. This also applies to a small group of individuals and companies, regardless of their assessment status. Specifically, this group consists of companies providing prepaid medical services, privately run public education institutions, rural real estate agencies, those renting property for tourism and, finally, art galleries, dealers and traders.

However, AFIP states in Heading II of the Resolution that VAT-exempt taxpayers may opt to sign up as of next April 1. In addition, the legislation is open to making certain exceptions for those with difficulties in implementing e-invoicing, provided they can justify their situation. In this case, a period between April 1 and May 31 is set.

Which invoices are affected by the ruling?

As indicated in article 2, the following invoice types must be issued electronically:

  • a) Class “A” invoices and receipts, “A” with the legend “PAYMENT IN C.B.U. NOTIFIED” and/or “M”, where indicated.
  • b) Class “A” credit and debit notes, “A” with the legend “PAYMENT IN C.B.U. NOTIFIED” and/or “M”, where indicated.
  • c) Class “B” invoices and receipts.
  • d) Class “B” credit and debit notes.

However, this obligation does not include the purchase and sale of personal property or the provision of services that takes place outside the premises, office or establishment. Nor will it be mandatory when billing takes place at the time of delivery of the goods or services provided, at the customer’s premises or at a different address to that of the invoice issued.

Other news

In addition to generalizing e-invoicing, General Resolution 3749 also does away with the RCEL System for Issuing Electronic Invoices Online. This means that all those who were under this system must now migrate to the e-Invoicing Issuing Regime or RECE by 1 July.

The new tax features proposed by AFIP in this Resolution will help support business operations carried out in the domestic market. Moreover, with the massive use of e-invoicing savings will increase, both in the public and private sectors, due to less use of paper and physical infrastructure.

Solution for issuing e-invoices

EDICOM has developed an international e-invoicing platform, tailored to the requirements laid down by tax authorities around the world, including in Argentina. This solution makes implementing e-invoicing easier, automating the invoice issuance, submission and safekeeping process.

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