E-invoicing in Argentina
B2G transactions
E-invoicing is mandatory in Argentina for all business-to-government (B2G) transactions. Suppliers to public sector entities are required to submit e-invoices in XML format through Argentina’s centralised invoicing system, which is overseen by the Federal Administration of Public Revenues (AFIP). The system validates e-invoices before they’re processed for payment.
B2B transactions
E-invoicing is also mandatory in Argentina for all business-to-business (B2B) transactions. All VAT-registered taxpayers must issue e-invoices for every transaction in XML format and submit them to AFIP’s centralised e-invoicing system. As with B2G e-invoices, the system validates the e-invoices before sending them on to customers.
Argentina’s aim for its e-invoicing mandates is to streamline the auditing process and reduce tax fraud.
E-invoice requirements
A Código de Autorización Electrónico (CAE) code must be included in the e-invoice. AFIP’s system grants the CAE code when authorising the e-invoice. E-invoices must also include a barcode and a QR code so they can be scanned by devices to access the e-invoice information. Digital signatures are required for e-invoices to be authenticated. E-invoices must also be archived for 10 years.
E-invoices must include the issuer’s tax identification number, invoice number, date of issue, description of goods or services, customer identification details, applicable VAT rates and amounts, invoicing currency, exchange rate (if necessary), and total amount payable.
Currently, there is no live reporting requirement in Argentina. However, businesses must report e-invoice information to AFIP monthly. This includes any identified discrepancies or errors.
Noncompliance penalties
Businesses that fail to comply with Argentina’s e-invoicing mandates could face fines, sanctions, audits, or even closure for a period of two to six days.
Other resources
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