Argentina Expands Mandatory E-Invoicing to Monotributo and VAT-Exempt Taxpayers
Argentina’s tax authority, ARCA, has widened the scope of mandatory electronic invoicing through Resolution 5893/2026, extending the obligation to issue original electronic receipts – either directly or through a Fiscal Controller – to Promoted and Social Monotributo taxpayers, as well as taxpayers not subject to VAT. The change forms part of a broader phase-out of paper invoicing, with staggered deadlines running from August 2026 to March 2027, after which printed invoice booklets will be reserved for exceptional contingency cases arising from system outages.
Newly Covered Taxpayer Categories
The resolution brings three groups within the mandatory electronic invoicing regime:
- Promoted Monotributo taxpayers
- Social Monotributo taxpayers
- Taxpayers not subject to VAT who are not permitted to use a Fiscal Controller
An exception applies to insurance companies regulated under Law No. 20,091 that exclusively carry out transactions not subject to VAT and related taxes.
Automatic Enrollment and Sales Point Configuration
ARCA will automatically enroll single-tax taxpayers who do not already have an authorized point of sale in the Online Receipts system under the Online Invoice – Monotributo regime, linking enrollment to each taxpayer’s registered tax domicile. More broadly, ARCA will automatically configure sales points for eligible taxpayers to ease their transition into e-invoicing.
Taxpayers newly brought into scope may generally choose between issuing electronic invoices or using a Fiscal Controller. Certain taxpayers, however, such as MiPyMEs invoicing large companies, are required to use electronic invoicing exclusively.
Effective Dates
- November 1, 2026 – Promoted and Social Monotributo taxpayers.
- March 1, 2027 – Taxpayers not subject to VAT.
From these dates onward, paper receipts may only be issued under contingency procedures.
There’s more you should know about e-invoicing in Argentina – learn more about the new and upcoming regulations.
