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Argentina e-Invoicing
Factura electrónica AFIP en Argentina
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Argentina requires electronic invoices, or approved fiscal controller tickets, for domestic sales by VAT-registered, VAT-exempt and monotributo taxpayers. ARCA must authorise each electronic invoice with a CAE code before it has tax effect. New rules bring banks, insurers and card issuers into scope in stages to 1 March 2027.
Previous
1 July 2015
All VAT-registered businesses must e-invoice
Latest
2 October 2026B2B
Smaller banks excluded from MiPyME electronic credit invoices
Next
1 March 2027
Final 2027 phase
Argentina e-Invoicing Overview
B2B
mandatory
since 1 April 2007Sector-specific obligations began in April 2007 and covered all VAT-registered businesses from 1 July 2015. Monotributo and VAT-exempt taxpayers followed between August 2018 and April 2019. Most issuers may use a fiscal controller instead, but invoices under the MiPyME electronic credit invoice regime must be electronic.
B2G
mandatory
since August 2010Suppliers to the national administration that need a Certificado Fiscal para Contratar have had to issue electronic invoices for those sales since August 2010. There is no separate government platform: the general ARCA authorisation process applies.
B2C
mandatory
since 1 October 2007Consumer (class B) invoices of ARS 10,000 or more became electronic for cash-in-transit, security and cleaning services from October 2007, and for all VAT-registered businesses from 1 July 2015 unless issued on a fiscal controller. Monotributo sellers followed on 1 April 2019. Invoices to consumers must show the VAT included in the price.
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Implementation Timeline(14 events)
Key mandate dates. Select a date for detail, or show all updates below.
First mandatory e-invoicing sectors
1 April 2007
Sector
Under AFIP General Resolution 2177/2006 , VAT-registered providers of health plans, cable or satellite television and internet access had to issue class A invoices electronically from 1 April 2007, and mobile telephony from 1 July 2007. Cash-in-transit, security and cleaning services followed on 1 October 2007, including class B invoices of ARS 10,000 or more.
Electronic issuance generalised
6 August 2018
Legislative
Exchange rate rules for foreign currency invoices
15 April 2025
Technical
Monthly electronic settlement and new issuers
1 July 2026
Sector
ARCA General Resolution 5866/2026 repealed RG 5824/2026 and took effect on 1 July 2026. Banks, insurers, card issuers, virtual asset providers and non-profit private schools and prepaid health plans may invoice monthly per customer. Specific bank and insurer operations are phased in from 1 September 2026.
Social monotributo taxpayers move to electronic issuance
1 November 2026
B2C
Bank loans and card statements in scope
1 December 2026
Sector
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Clearance
Clearance model. Issuers request the CAE through ARCA web services, the Comprobantes en línea service or the Facturador Móvil app, and an electronic invoice has no tax effect for third parties until ARCA grants it. Since 1 August 2026 the advance CAEA code may be used only as a contingency method, and web service issuers must use it as their first contingency option.
Standards
Electronic Authorisation Code (CAE), Advance Electronic Authorisation Code (CAEA) for contingencies, QR code with invoice data
Record-keeping & Reporting
Archiving
10 years retention
More detail
Books, records and supporting documents kept for 10 years under article 328 of the Civil and Commercial Code
SAF-T
Not required
No SAF-T. Issued electronic invoices feed ARCA's Mis Comprobantes service and the Libro IVA Digital and IVA Simple VAT returns.
Technical Formats
XML via ARCA web services
PDF representation with QR code
Detailed exemptions, penalties and cross-border rules for Argentina are not yet published. The official sources have the latest detail.
Latest Update
Technical Update
2 Oct 2026Smaller banks excluded from MiPyME electronic credit invoices
Resolution 400/2026 of the Secretariat of Industry, Commerce and SMEs states that financial entities that are not classed as large companies will not be bound by the MiPyME electronic credit invoice regime once their invoicing obligation under General Resolution 5866/2026 applies.
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RG 5824/2026 letting financial institutions consolidate monthly transactions into a single electronic settlement receipt per customer is a…
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Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Argentina
Yes, e-Invoicing is mandatory in Argentina for B2B (since 1 April 2007) and B2G (since August 2010) transactions.
B2B e-Invoicing in Argentina is mandatory since 1 April 2007. Sector-specific obligations began in April 2007 and covered all VAT-registered businesses from 1 July 2015. Monotributo and VAT-exempt taxpayers followed between August 2018 and April 2019. Most issuers may use a fiscal controller instead, but invoices under the MiPyME electronic credit invoice regime must be electronic.
B2G e-Invoicing in Argentina is mandatory since August 2010. Suppliers to the national administration that need a Certificado Fiscal para Contratar have had to issue electronic invoices for those sales since August 2010. There is no separate government platform: the general ARCA authorisation process applies.
Argentina supports the following e-Invoice formats: XML via ARCA web services, PDF representation with QR code.
Argentina uses the following e-Invoicing standards: Electronic Authorisation Code (CAE), Advance Electronic Authorisation Code (CAEA) for contingencies, QR code with invoice data. Archiving requirement: 10 years retention.
Clearance model. Issuers request the CAE through ARCA web services, the Comprobantes en línea service or the Facturador Móvil app, and an electronic invoice has no tax effect for third parties until ARCA grants it. Since 1 August 2026 the advance CAEA code may be used only as a contingency method, and web service issuers must use it as their first contingency option.
The next e-Invoicing deadline in Argentina is 1 March 2027: Final 2027 phase. Taxpayers outside the scope of VAT must issue only electronic invoices from 1 March 2027 under ARCA General Resolution 5893/2026.
B2C e-Invoicing in Argentina is mandatory since 1 October 2007. Consumer (class B) invoices of ARS 10,000 or more became electronic for cash-in-transit, security and cleaning services from October 2007, and for all VAT-registered businesses from 1 July 2015 unless issued on a fiscal controller. Monotributo sellers followed on 1 April 2019. Invoices to consumers must show the VAT included in the price.