ARGENTINA
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Argentina
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
B2B/B2G/B2c eInvoicing for all taxpayers
Adoption timeline
- 2015 – 2019: mandate gradual roll-out, now fully implemented
- March 2021 – June 2021: mandatory QR codes required on e-Invoices, gradual roll-out
Model
PRE-CLEARANCE MODEL: e-invoices must be cleared with the Tax Authority AFIP) before they can be issued to the customers. During the clearing process a CAE Code, with out which the e-invoice is not valid. The invoice can then be issued to the customer
Format
- XML format for submission to the Tax Authority AFIP
- The invoice sent to the final customer doesn’t have a specific format, but should include a QR code
Archiving
It is mandatory to store the invoice for 10 years
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