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E-Invoicing In Argentina
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Legislation
General Regulation (RG) 3749
Tax Authority
AFIP (Federal Administration of Public Revenues) Administración Federal de Ingresos Públicos.
Mandatory Status
- e-Invoice
Mandatory - e-Filing
Mandatory
Format
XML
QR code
Mandatory
e-Signature
Not mandatory although the user must be authenticated in WebServices through a digital certificate.
Archiving
10 years
The origins of e-Invoicing in Argentina trace back to 2009, however it was not until July 2015 that the e-Invoice was rolled out entirely.
To issue a valid tax invoice, all taxpayers must follow these steps:
- Register with AFIP for a CAE (Electronic Authorization Code) certificate. Only this login code can be used to generate invoices.
- Invoices can be generated using the AFIP’s portal or customized accounting or invoice software.
- XML-formatted invoices are sent to AFIP. Afterwards, invoices are given a CAE unique number that has an expiration date.
- Invoices can be printed with a barcode (QR Code from March 2021) for the customer. The CAE must be included on the invoice for the customer to validate it.
Individuals and resident companies must file income tax returns periodically.