E-invoicing compliance and regulatory updates - Argentina

Electronic Invoicing in Argentina

Is e-invoicing mandatory in Argentina ?

E-invoicing is mandatory in Argentina.

Who is affected?

All Argentine taxpayers are subject to the e-invoicing mandate regulated by the Administración Federal de Ingresos Públicos (AFIP).

Compliance requirements

E-invoices (eFactura) must be cleared through the AFIP portal where an Electronic Authorization Code (Código de Autorización Electrónico - CAE) is assigned. All e-invoices must also include a QR code. Once these conditions are met, the invoice can be sent to the buyer electronically.

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Key Deadlines 

• No upcoming deadlines

Standards & Platforms

Platform

E-invoices are cleared using the AFIP portal.

What formats are required in Argentina?

E-invoices are to be issued to the AFIP portal in the respective XML format. E-invoices must include a CAE code and follow AFIP’s technical requirements. A QR code is mandatory on all e-invoice visualizations.

Archiving in Argentina

What are the archiving requirements in Argentina?

Both the issuer and the receiver must preserve invoices for 10 years. Electronic storage is allowed, and the data must reside in Argentina. The CAE authentication code, the received XML, digitally signed and timestamped, and audit logs of submissions and cancellations, must be included in the archive.

Legal invoice:

• For suppliers: A legal invoice is an eFactura issued via the AFIP portal or software, containing a valid CAE and a QR code with all required data.
• For buyers: A legal invoice is an eFactura received from the supplier with a valid CAE and QR code.

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Key Actions  

Ensure compliance: Issue e-invoices using the AFIP portal . 

Archive properly: Preserve all issued and received e-invoices for 10 years.

Argentine e-invoicing and archiving requirements at a glance:

Supplier requirement: Argentine suppliers must issue e-invoices through AFIP, apply the CAE, and include a QR code, with the capability to transmit the e-invoice to the buyer.

Buyer requirement: Argentine buyers must be able to receive and store e-invoices that contain a valid CAE and QR code from the supplier.

Archiving requirement: E-invoices must be preserved for 10 years by both suppliers and buyers.