E-Invoicing in Argentina

Argentina is on the Road to E‑invoicing

Electronic invoicing is mandatory in Argentina for all taxpayers, including self-employed individuals. It streamlines operations across various sectors, with different invoice types issued based on tax status and the nature of transactions, such as A, B, C, and export invoices.

Since April 1, 2019, all companies have been required to issue electronic invoices in XML format. Argentina has introduced a clearance model similar to other LATAM countries. In addition, the gradual implementation of QR codes on every e-invoice has been mandatory as of April 1, 2021.

The Secretariat for Small and Medium Enterprises (MiPyMEs) in Argentina has announced an extension for the acceptance and rejection of Electronic Credit Invoices (FCE) under Resolution 480/2024. From November 1, 2024, to October 31, 2025, businesses will have a 21-day window to approve or reject these invoices, aligning with provisions in the Productive Financing Law (Law 27,440).

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E-invoicing process description

All invoices must be authorized by the Federal Administration of Public Revenue through a system that includes both a unique Electronic Authorization Code and a QR code. To create a valid e-invoice (eFactura), the issuing company must follow a predefined process:

1. Create an XML file: The issuer needs to create an XML file and fill it in with all relevant tax and recipient information, along with a digital signature.

2. Request an electronic authorization code (CAE): The code must be obtained from the AFIP to validate the invoice.

3. Obtain an authorization for the finalized invoice: The issuing company needs to submit the invoice to the AFIP through one of their online services. The invoice is then authorized by AFIP in real time.

4. Send the validated invoice to the recipient: Once authorized, the invoice can be sent to the client.

5. Accept or reject the Electronic Credit Invoice (FCE): The receiving company has the option to accept or reject the FCE within the specified period. If no action is taken within the deadline, the FCE is automatically considered accepted.

6. After acceptance, the FCE becomes an enforceable and non-negotiable security, and the payment process can begin.

For MiPyMEs, the Electronic Credit Invoice (FCE) system facilitates early payment on invoices, especially in transactions with larger companies. By issuing an FCE, these businesses can improve their working capital and secure faster payment cycles. To participate in the system, both the issuer and the recipient are required to have an Electronic Tax Address, and the issuer must have a registered bank account.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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