e-Invoicing in Argentina

CAEElectronic Authorization Code

E-invoicing in Argentina is based on granting of the CAE (Electronic Authorization Code) by the AFIP (Federal Administration of Public Revenue)

Tax authority: 

AFIP - Federal Public Revenue Administration

Mandatory status

The system was rolled out gradually and is now mandatory for the majority of taxpayers. Specifically, all businesses and self-employed or sole traders liable for VAT must use e-invoicing.

Administrative transactions required

It is necessary to obtain a certificate to sign the CAE (Electronic Authorization Code) application

e-Signature

Not required in the invoice. However, a web services call to the AFIP to request the authorization code must be signed with a digital certificate issued in Argentina.

Print format

Argentinian legislation stipulates that the printed version of the invoice must contain a minimum number of printed fields, as well as a barcode, although there is no standardized format.

Format

The AFIP request for the CAE to be inserted in the invoice is generated using a standardized XML. The final invoice sent to the recipient may, on the other hand, be generated in any standard.

Fiscal control

Achieved through the CAE (Electronic Authorization Code). This code must be requested from the AFIP through a web service call notifying certain invoice data for tax monitoring purposes. The code returned by the Argentinian Tax Authority must be included in the invoice which is finally sent to the customer.

Storage

Sender and receiver must preserve the invoice for a period of no less than 10 years.

Links of interest

http://www.afip.gob.ar/fe/

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