E-invoicing in Argentina

Argentina was a Latin American pioneer: mandatory electronic invoicing for virtually all VAT-registered taxpayers (including freelancers, exporters, SMEs) since 2015. Invoices require AFIP-issued authorization codes (CAE), with QR/barcode validation and monthly summary reporting.

Invoice format

XML (AFIP electronic invoice schema). Digital certificate required for authentication. CAE mandatory. QR code required on invoice representation.

Submission or exchange

AFIP web services, authorized service providers, or AFIP portal.

Scope, model and deadlines

Clearance / CTC. Invoice must be authorized by AFIP before delivery to the buyer. Mandatory for VAT-registered taxpayers. Gradual expansion since 2015. Now broadly mandatory across taxpayer categories.

Invoice format

XML (Comprobante Electrónico), with mandatory CAE authorization code and QR code (per RG 4892/2020 updates).

Submission or exchange

AFIP web services (WSFE / WSMTXCA) or AFIP portal.

Scope, model and deadlines

Clearance model. Invoice must be authorized and receive CAE before being issued to the customer. Mandatory for federal public entities where electronic invoicing applies. Clearance required prior to issuance.

Invoice format

Same XML electronic invoice format. Printable PDF allowed as human-readable representation with QR code.

Submission or exchange

AFIP web services or portal.

Scope, model and deadlines

Same clearance authorization model. CAE must be obtained before delivery. Mandatory for most registered taxpayers. Electronic receipts (Factura B, C, etc.) required depending on taxpayer regime.

Earlier guidance (pending review)

Mandatory

Applicable transactions

Monthly submission via AFIP system.

Format

Structured XML transmitted in real time to AFIP for authorization.