e-Invoicing in Argentina

CAEElectronic Authorization Code

The origins of e-Invoicing in Argentina date back to 2003, although its use did not become compulsory until July 2015. As in most of its neighbouring countries, it is gradually imposing mandatory use sector by sector and according to the net income of companies. The authority that runs it is the AFIP (Federal Public Revenue Administration). To sign up for the e-Invoicing regime, taxpayers must have the Electronic Authorization Code (CAE) issued by the AFIP.

As of August 2017, it is mandatory in Argentina the use of T-invoice for the Tourism industry, which defines VAT reimbursement of accommodation to foreign tourists.

Tax authority:

AFIP - Federal Public Revenue Administration

Mandatory status

e-Invoicing is obligatory for all taxpayers registered for VAT. Also, there's an obligation to notify AFIP of all purchase and sale operations on a monthly basis, using the “CITI” program.

Administrative transactions required

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

e-Signature

Not mandatory, but the web services application to the AFIP must be signed with a digital certificate.

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

There is no set format. The issuer creates the document in the format agreed with the client, but must send the invoice issued in XML format using WebServices to the AFIP.

Fiscal control

A CAE (Electronic Authorization Code) must be inserted in the invoice, which is obtained after forwarding the XML document to the AFIP.

Storage

Mandatory for issuer and receiver for a period of 10 years.

Links of interest

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

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