> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Invoicing compliance in Argentina
> Argentina's mandatory e-invoicing requirements, Factura Electrónica implementation, and e-reporting obligations for B2B, B2C, and B2G transactions
View current and upcoming regulation →
| | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Compliance | [Invoicing compliance in Argentina](/compliance/argentina)
[Compliance timeline](/timelines/argentina) |
| Apps | [Argentina](/apps/argentina) |
| Guides | [ARCA Supplier onboarding](/guides/ar-arca-suppliers)
[ARCA Invoices](/guides/ar-arca-invoices) |
| GOBL | [Argentina Tax Regime](https://docs.gobl.org/regimes/ar)
[Argentina ARCA Addon](https://docs.gobl.org/addons/ar-arca-v4) |
## Executive summary
Argentina operates a mandatory electronic invoicing system through **ARCA (Agencia de Recaudación y Control Aduanero)**, formerly known as AFIP until November 2024, the national tax and customs authority. The system uses a **clearance model** (also known as continuous transaction control or CTC), where each invoice must be submitted to ARCA for validation and authorization in real time before it becomes legally valid.
The Argentine e-invoicing system requires all registered taxpayers to issue electronic invoices (facturas electrónicas). Being a registered taxpayer means you hold a **CUIT (Clave Única de Identificación Tributaria)**, Argentina's tax identification number, and have a **Clave Fiscal**, a digital key used to access ARCA services online. Taxpayers can issue e-invoices either through ARCA's web portal or by integrating with **WSFE (Webservices de Factura Electrónica)**, ARCA's web service infrastructure.
E-invoices are generated in **XML format** conforming to ARCA's prescribed schema (not a global standard like UBL). Each invoice requires a **CAE (Código de Autorización Electrónico)**, a 14-digit authorization code issued by ARCA that validates the invoice and must be included on the invoice for it to be legally valid. The system covers B2B, B2C, B2G, and tourism transactions across various invoice types (A, B, C, E, T, and others).
E-reporting in Argentina is fully integrated into the electronic invoicing system. Under the clearance model, issuing an e-invoice automatically fulfills reporting obligations to ARCA without requiring separate periodic submissions. This real-time reporting gives ARCA continuous visibility into business transactions, enabling automated VAT reconciliation and streamlined audits.
## Invoicing in Argentina
Factura A is used by VAT-registered businesses (Responsables Inscriptos) when selling to other VAT-registered entities. These invoices include detailed VAT breakdowns and allow the buyer to claim input VAT credits.
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| -------------------- | ------------------------------------------------------------------------------------------------------------ |
| **Models** | B2B, B2G |
| **Format** | XML (ARCA schema) |
| **Infrastructure** | [ARCA](https://www.afip.gob.ar) |
| **Model** | Clearance continuous transaction control (CTC) |
| **Code** | 001 (Invoice), 002 (Debit Note), 003 (Credit Note) |
| **Scope & Deadline** | Mandatory for all registered taxpayers |
| **Agency** | [ARCA](https://www.afip.gob.ar) |
| **Invopop Support** | Available - [ARCA Supplier onboarding](/guides/ar-arca-suppliers), [ARCA Invoices](/guides/ar-arca-invoices) |
Factura B is used when selling to non-VAT-registered clients (final consumers or Monotributistas). VAT is included in the price but not separately detailed for input credit purposes.
| | |
| -------------------- | ------------------------------------------------------------------------------------------------------------ |
| **Models** | B2C, B2B |
| **Format** | XML (ARCA schema) |
| **Infrastructure** | [ARCA](https://www.afip.gob.ar) |
| **Model** | Clearance continuous transaction control (CTC) |
| **Code** | 006 (Invoice), 007 (Debit Note), 008 (Credit Note) |
| **Scope & Deadline** | Mandatory for all registered taxpayers |
| **Agency** | [ARCA](https://www.afip.gob.ar) |
| **Invopop Support** | Available - [ARCA Supplier onboarding](/guides/ar-arca-suppliers), [ARCA Invoices](/guides/ar-arca-invoices) |
Factura C is used by taxpayers under the Simplified Regime (Monotributo), a simplified tax scheme for small businesses and self-employed individuals. These invoices do not discriminate VAT.
| | |
| -------------------- | ------------------------------------------------------------------------------------------------------------ |
| **Models** | B2C, B2B |
| **Format** | XML (ARCA schema) |
| **Infrastructure** | [ARCA](https://www.afip.gob.ar) |
| **Model** | Clearance continuous transaction control (CTC) |
| **Code** | 011 (Invoice), 012 (Debit Note), 013 (Credit Note) |
| **Scope & Deadline** | Mandatory for Monotributistas |
| **Agency** | [ARCA](https://www.afip.gob.ar) |
| **Invopop Support** | Available - [ARCA Supplier onboarding](/guides/ar-arca-suppliers), [ARCA Invoices](/guides/ar-arca-invoices) |
Factura E is used for export operations of goods and services. When exporting services that meet certain conditions, ARCA treats them like goods exports, meaning the taxpayer is exempt from VAT and can claim back VAT paid on local purchases.
| | |
| -------------------- | ------------------------------------------------------------------------------------------------------------ |
| **Models** | B2B (Export) |
| **Format** | XML (ARCA schema) |
| **Infrastructure** | [ARCA](https://www.afip.gob.ar) |
| **Model** | Clearance continuous transaction control (CTC) |
| **Code** | 019 (Invoice), 020 (Debit Note), 021 (Credit Note) |
| **Scope & Deadline** | Mandatory for export operations |
| **Agency** | [ARCA](https://www.afip.gob.ar) |
| **Invopop Support** | Available - [ARCA Supplier onboarding](/guides/ar-arca-suppliers), [ARCA Invoices](/guides/ar-arca-invoices) |
Factura T is issued by hotels and tourism providers to non-resident tourists. It is dispatched through ARCA's WSCT (Web Service de Comprobantes T) service, and ARCA automatically reimburses the 21% VAT on qualifying accommodation items so the tourist pays only the net amount.
| | |
| -------------------- | ------------------------------------------------------------------------------------------------------------ |
| **Models** | Tourism (B2C, foreign consumers) |
| **Format** | XML (ARCA WSCT schema) |
| **Infrastructure** | [ARCA](https://www.afip.gob.ar) |
| **Model** | Clearance continuous transaction control (CTC) |
| **Code** | 195 (Invoice), 196 (Debit Note), 197 (Credit Note) |
| **Scope & Deadline** | Hotels and tourism providers serving non-resident tourists |
| **Agency** | [ARCA](https://www.afip.gob.ar) |
| **Invopop Support** | Available - [ARCA Supplier onboarding](/guides/ar-arca-suppliers), [ARCA Invoices](/guides/ar-arca-invoices) |
## E-reporting
E-reporting is fully integrated into Argentina's electronic invoicing system rather than being a separate process. Under the clearance model, every electronic invoice is generated, submitted to ARCA, validated, and authorized in real time. Only upon receiving the CAE (Código de Autorización Electrónico) is the invoice legally valid and simultaneously reported to the tax authority. This means **issuing an e-invoice automatically fulfills reporting obligations** without requiring separate periodic submissions. This real-time architecture gives ARCA continuous visibility into all business transactions, enabling automated VAT reconciliation and streamlined audits.
## Regulation
Argentine invoices use a two-part numbering system: **XXXXX-YYYYYYYY**
* **Punto de Venta (POS)**: A 5-digit code linked to the electronic invoicing method (e.g., Web Service, ARCA portal). Each POS has its own independent sequence and is listed in an official ARCA table.
* **Sequential Number**: An 8-digit code starting from `00000001` and increasing by 1 with each invoice. The sequence must be continuous with no skipped or repeated numbers.
The invoice type (A, B, C, etc.) and POS together define the invoice series. For example:
* Factura A from POS 0001: `00001-00000001`
* Factura B from POS 0002: `00002-00000001`
| Letter | Issuer | Recipient |
| ------ | ------------------------------------------- | ---------------------------------------------------------------------------- |
| **A** | IVA Registered | Other IVA Registered; or IVA Non-Registered |
| **B** | IVA Registered | Final consumers; IVA exempt; non-responsible; Monotributo; "Non-categorized" |
| **C** | IVA Non-Registered, IVA Exempt, Monotributo | Anyone |
| **E** | Any obligated subject | Foreign importers (export operations, including special customs area) |
| **T** | Hotels and tourism providers | Non-resident tourists (accommodation and travel services) |
Each letter class uses an **independent numbering sequence**.
**IVA (VAT - Impuesto al Valor Agregado)**
VAT is the primary tax applied to most goods and services. Different rates (alícuotas) apply based on the nature of the product or service:
| **AFIP Code** | **Rate** | **Description** |
| ------------- | -------- | --------------------------------------------- |
| 3 | 0% | VAT-exempt sales (exports, exempt activities) |
| 8 | 5% | Special reduced rate |
| 9 | 2.5% | Special reduced rate |
| 4 | 10.5% | Reduced rate (construction, agriculture) |
| 5 | 21% | Standard VAT rate |
| 6 | 27% | Higher rate (utilities, telecom services) |
Only taxpayers registered as *Responsables Inscriptos* can deduct VAT on their purchases. When VAT is deductible, each invoice line should include the base amount, the alícuota code, the applicable VAT rate percentage, and the resulting tax amount.
**Other Tax Types**
| **Tax** | **Description** | **Applies To** |
| ---------------------- | ----------------------------- | ------------------------------- |
| **IIBB** | Gross income tax (provincial) | Varies by province and activity |
| **Ganancias** | Income tax | Based on net profit |
| **Impuestos Internos** | Internal taxes | Alcohol, tobacco, luxury goods |
GOBL supports these tax types in its [Argentina tax regime](https://docs.gobl.org/regimes/ar).
**Consumer Tax Transparency Regime (General Resolution 5614/2024)**
Starting January 1, 2025, large companies must itemize VAT and other indirect national taxes on electronic invoices. All other taxpayers must comply by April 1, 2025.
**Foreign Currency Invoicing (General Resolution 5616/2024)**
Exchange rate information must be included in electronic invoices of types A, B, C, and E. Implementation timeline:
* January 15, 2025: WebService technical manuals available
* March 5, 2025: Mobile Invoicing system and electronic receipt platforms updated
* April 15, 2025: Mandatory use of WebService technical manuals
* **CUIT** of both issuer and receiver
* **Invoice number** (Punto de Venta + Sequential Number)
* **CAE (Código de Autorización Electrónica)**: 14-digit authorization code from ARCA
* **VAT Status** (*Tipo de Contribuyente*) of both parties
* **Date and place of issuance**
* **Product/service descriptions** with quantities and unit prices
* **Tax breakdown** (IVA, IIBB if applicable, etc.) with appropriate alícuota codes
* **Total amounts** with separate display of net, taxes, and gross
* **QR code** generated according to ARCA specifications
* **Economic activity code** of the issuer
For export invoices (Factura E), additional information about the destination country and export regime may be required.
Electronic invoices must be archived for a minimum of **10 years** in Argentina. This requirement applies to **both the issuer and the receiver**. The archive must include:
* The original electronic invoice (XML format)
* The CAE authorization code
* Digital signature and timestamp
* Audit logs of submissions
Electronic storage is allowed, and the data must reside in Argentina. The archived e-invoices must maintain integrity (unaltered original XML with its digital signature and CAE) and be available for inspection by ARCA upon request. The electronic archive is legally equivalent to a paper original.
ARCA provides web service infrastructure for automated invoice submission. Currently available web services include:
* **wsfev1** (Web Service de Factura Electrónica V1): For invoices A, B, C, and M without item detail, supporting CAE and CAEA
* **wsmtxca** (Web Service Factura Electrónica): For invoices A and B with item details, supporting CAE and CAEA
* **wsfexv1** (Web Service de Factura Electrónica de Exportación V1): For type E (export) invoices
* **wsct** (Web Service de Comprobantes T): For type T tourism invoices issued to non-resident tourists
Authentication requires the WSAA (Webservice de Autenticación y Autorización) to obtain a Ticket de Acceso (TA), which uses an X.509 digital certificate issued by ARCA's Certifying Authority.
* Government agencies (national, provincial, municipal) that are not state-owned enterprises.
* Postal/courier services (only for stamp sales and meter-based services).
* Public telephone companies (only for token/card-based access).
* Financial entities regulated under Law 21.526 (banks, etc.) — except for specific operations like real estate rentals, safe deposit boxes, and data processing services for third parties.
* Public passenger transport companies (bus, train, taxi, remis) when access is via numbered tickets/tokens — but taxi/remis drivers must issue full invoices if the customer requests one or if the operation is IVA-taxable.
* Agricultural producers/cooperatives when the buyer is obligated to issue the supporting document.
* Entertainment/amusement venues when access is via numbered tickets.
* Lottery/betting concessionaires (only for that activity).
* Corporate directors, syndics, and similar officers (only for fees received from the entity, backed by the entity's own receipt).
* Judicial fee recipients (attorneys, experts, etc.) — only for judicially awarded fees.
* Non-profit entities under Income Tax Law art. 20 (e), (f), (g), (m).
* Parking meter token/card sellers.
* Dependent workers and domestic service providers.
* Non-IVA-registered subjects making cash-only sales to final consumers under ARS \$10 (or lower provincial threshold), who do not have fiscal controllers.
* Credit/debit card system issuers/administrators.
* Individuals renting a single property for ≤ ARS \$1,500/month.
* Vending machine operators (subject to specific technical requirements for the machine's counter and sealing).
* Airport concessionaires (for aerodrome usage fees on domestic/international flights).
Even exempt subjects must comply with invoice obligations from other laws (commercial, civil, accounting, etc.). If they are required to use Fiscal Controllers, they must do so regardless of this exemption.
## FAQ
Compliance questions
* **CUIT** (Clave Única de Identificación Tributaria) is Argentina's tax identification number. Every registered taxpayer must have a CUIT to issue electronic invoices.
* **Clave Fiscal** is a digital key used to access ARCA's online services, including the certificate management portal. You need it to generate digital certificates for electronic invoicing.
Both are obtained through ARCA when you register as a taxpayer.
These are two different tax regimes in Argentina:
**Responsable Inscripto** (Registered Taxpayer):
* Standard tax regime for most businesses
* Must charge and collect VAT separately
* Can issue Factura A (to other registered taxpayers) and Factura B (to consumers)
* Must file monthly VAT and income tax returns
**Monotributista**:
* Simplified tax regime for small businesses and self-employed individuals
* Pays a fixed monthly amount covering VAT and income tax
* Can only issue Factura C
* Cannot deduct VAT on purchases
Your choice of regime determines which invoice types you can issue.
Argentina has several VAT rates (alícuotas):
| AFIP Code | Rate | Description |
| --------- | ----- | --------------------------------------------- |
| 3 | 0% | VAT-exempt sales (exports, exempt activities) |
| 9 | 2.5% | Special reduced rate |
| 8 | 5% | Special reduced rate |
| 4 | 10.5% | Reduced rate (construction, agriculture) |
| 5 | 21% | Standard VAT rate (most goods and services) |
| 6 | 27% | Higher rate (utilities, telecom services) |
The standard rate is 21%, which applies to most goods and services. GOBL's [Argentina tax regime](https://docs.gobl.org/regimes/ar) supports all of these rates.
A clearance model (also called real-time validation or continuous transaction control) is a regulatory architecture in which each invoice must be electronically submitted to the tax authority and formally approved before it becomes legally valid.
In Argentina's case, the issuer submits invoice data to ARCA, which validates it and returns a CAE (Código de Autorización Electrónico). Only with this authorization code can the invoice be legally issued to the customer. This architecture gives ARCA real-time visibility into all business transactions, preventing fraud and enabling automated tax compliance verification.
AFIP (Administración Federal de Ingresos Públicos) was Argentina's national tax authority until November 2024. It was then renamed to ARCA (Agencia de Recaudación y Control Aduanero). The organization's functions and systems remain the same—only the name has changed. You may still see references to AFIP in older documentation and systems.
The CAE (Código de Autorización Electrónico) is a 14-digit authorization code issued by ARCA that validates an invoice. Every electronic invoice must receive a CAE before it becomes legally valid. The CAE must be displayed on the invoice along with its expiration date (typically 15 days from issuance).
Without a CAE, an invoice is not legally valid in Argentina, and the issuer cannot claim it as a deductible expense or VAT credit.
Argentina has several invoice types based on the tax classification of both the issuer and the customer:
* **Factura A**: Issued by registered taxpayers (Responsable Inscripto) to other registered taxpayers. VAT is broken down separately.
* **Factura B**: Issued by registered taxpayers to final consumers, exempt entities, and non-categorized subjects. VAT is included in the total price.
* **Factura C**: Issued by monotributistas (simplified tax regime) to any type of customer. No VAT breakdown.
* **Factura E**: Used for export operations of goods and services (support coming soon).
* **Factura T**: Issued by hotels and tourism providers to non-resident tourists. ARCA automatically reimburses the 21% VAT on qualifying accommodation items.
Invopop supports all of these invoice types through the Argentina app.
Argentine regulations require invoices to be submitted to ARCA promptly after the transaction occurs. While ARCA may accept invoices with recent past dates, it's best practice to issue invoices in real time or as close to the transaction date as possible.
For recording operation dates that differ from the issue date, use GOBL's `op_date` field to store the actual transaction date while keeping `issue_date` as the current date.
As a Responsable Inscripto (registered taxpayer):
**Issue Factura A when your customer is:**
* Another Responsable Inscripto
* A Monotributista
* Any entity that needs to claim VAT credits
**Issue Factura B when your customer is:**
* A final consumer (Consumidor Final)
* An exempt entity (Exento)
* A non-categorized subject
* A foreign tourist
The key difference is that Factura A breaks down VAT separately (allowing the buyer to claim input VAT credits), while Factura B includes VAT in the total price.
The supplier party (issuer) must have an active CUIT, a Clave Fiscal at security level 3 or higher, and a valid CSD generated specifically for electronic invoicing (separate from the one used for AFIP web access).
More available in our [Argentina FAQ](/faq/argentina) section
***
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