Regulatory updates - Argentina

General Resolution No. 5824/2026 has modified Resolution 1415 and has been published by the ARCA to establish the Monthly Electronic Settlement Receipt, aiming to simplify Income Tax and VAT return filing processes.

The resolution creates a new receipt type allowing certain sectors to consolidate all monthly transactions into a single electronic document per client, replacing individual invoices for each service. This applies to banks, financial institutions, insurance companies, card issuers, private schools, and prepaid medical entities organized as foundations or civil associations.

For tax purposes, businesses must identify customers with their CUIT (tax identification number) regardless of purchase amount. For end consumers, identity information must be recorded for transactions of 10 million ARS or more.

The resolution also updates point of sale requirements, allowing merchants to associate specific economic activities with particular points of sale. Notification deadlines have become stricter: new location or point of sale openings must be reported at least 3 business days in advance, while closures must be reported within 5 business days.

Although the regulation is already in effect, the obligation to issue these new receipts applies to transactions from July 1, 2026, onward. The new web system features for managing points of sale will become available from the same date.

On December 13, 2024, the Customs Collection and Control Agency (ARCA) of Argentina published General Resolution No. 5614/2024 which addresses the "Consumer Tax Transparency Regime", also known as "RTFC." The new obligation requires businesses to break down the Value-Added Tax (VAT) and other withholding taxes that affect the price of goods and services in the respective electronic receipts.

This mandate became effective this year and had two different implementation dates.

January 1, 2025:

• Mandatory for large businesses;
• Voluntary for small and medium enterprises.

April 1, 2025:

• Mandatory for small and medium enterprises.

More information can be found in the above Resolution (in Spanish).

In December 2020, the Argentinian Tax Authority AFIP issued a General Resolution (Resolución General 4892/2020) which imposes an obligation to include a rapid response QR code in the e-invoices.

Implementation Timeline

The implementation has started since 1 March 2021 and will proceed in accordance with business categories. These categories are established based on the declared net taxes amount of 2020, as follows:

• 1 March 2021: More than 10 million ARS (ca. EUR 92.000)
• 1 April 2021: 10 million ARS ≥ net taxes > 2 million ARS (ca. EUR 18.500)
• 1 May 2021: 2 million ARS ≥ net taxes > 500.000 ARS (ca. EUR 4.600)
• 1 June 2021: 500.000 ARS ≥ net taxes

As of 1 June 2021, all taxpayers will be obliged to implement QR codes in their e-invoices.

Required Data for the QR Code

The QR code will have to codify such invoice information as the date of the emission, issuer CIUT number, total amount of the invoice, and receiver document number among other requirements.