Electronic invoicing guide
Argentina

Reporting

This country has no reporting obligations.

Processes

• Obtain a digital certificate: To issue electronic invoices, companies must obtain a digital certificate from a certification authority. This certificate serves as proof of identity  nd allows the company to sign and encrypt its electronic invoices.
• Generate an electronic invoice: Once the digital certificate has been obtained, the company can generate an electronic invoice using specialised software. The invoice must include specific information required by AFIP (the Argentinean tax authority), such as the company’s and customer’s tax identification number, the date of the transaction and the amount of the sale.
• Submission of the invoice to the AFIP: The electronic invoice is submitted to the AFIP through a web platform called “Comprobante en Línea”. The AFIP verifies the invoice and assigns it a unique code.
• AFIP enables a connection with its document registration platform for real-time verification of invoices received, determining whether they have been authorised by AFIP. This automates the process of obtaining and registering the CAE (Electronic Authorisation Code) to include it in the invoices verified through the corresponding WebServices connections with the AFIP.
• All electronic invoices issued by taxpayers must contain a QR code. The QR code must contain the following information:
  • Date of issue.
  • Tax identification number of the issuer.
  • Point of sale.
  • Type of document.
  • Document number.
  • Total amount.
  • Invoicing currency and exchange rate.
  • Type and document number of the addressee.
  • Code and type of authorisation.
• Sending the invoice to the client: Once the invoice is approved by AFIP, the company can send it to the client by email or through a web platform.
• Invoice record: The company must keep a record of the electronic invoice for at least 10 years.
• It is important to bear in mind that, in Argentina, certain companies are obliged to use specific types of electronic invoicing, depending on their activity and the type of tax regime under which they are registered. In addition, there are penalties for non-compliance with e-invoicing regulations, so it is important for companies to ensure that they are following the rules correctly.