Argentina
ARArgentina clears invoices in real time. ARCA, formerly AFIP, authorises each electronic invoice with a CAE before it has tax effect, and a separate electronic credit invoice regime applies when SMEs sell to large companies.
Guide reviewed .
Invoicing and electronic documents
Factura electrónica (RECE, RG 4291)
ARCA’s electronic invoicing regime. Issuers request authorisation for each document through the WSFE web service or the online service Comprobantes en línea. A document has no tax effect for third parties until ARCA grants a CAE. Argentina does not use Peppol.
Invoices, credit and debit notes and receipts of classes A, B, C and E, authorised per point of sale · Official source: ARCA · Resolución General 4291/2018, electronic invoice regime (consolidated text)
CAEA contingency regime
Web-service issuers who cannot obtain a CAE must first use an advance authorisation code (CAEA) under RG 5782. Fiscal controllers or manual CAI documents are the fallback. Contingency use must stay exceptional.
CAEA-authorised electronic documents · Official source: ARCA · factura electrónica, contingency procedures
Factura de Crédito Electrónica MiPyME (FCE)
A credit-invoice regime under Ley 27.440 that helps SMEs finance receivables. FCEs are recorded in ARCA’s Registro de Facturas de Crédito Electrónicas, where the buyer accepts or rejects them, and can circulate through collective deposit agents.
FCE invoices with their debit and credit notes, recorded in the ARCA register · Official source: ARCA · Resolución General 4367/2018, FCE MiPyME regime (consolidated text)
ARCA
The Agencia de Recaudación y Control Aduanero, created by Decreto 953/2024 when AFIP was dissolved. ARCA is AFIP’s legal successor for tax, customs and social-security collection.
Not applicable · Official source: ARCA · institutional page on ARCA and Decreto 953/2024
Argentina has no Peppol Authority and no Peppol-based exchange; OpenPeppol is the default authority. The legally decisive step is ARCA authorisation: under RG 4291, an electronic document has no tax effect for third parties until ARCA grants its CAE. Check the CAE, or the CAEA used in a contingency, before relying on a supplier invoice. The sources reviewed describe no link between ARCA clearance and any international e-invoice network. Export invoices are cleared by ARCA like domestic ones, and for exports of services the payment-date field is mandatory (ARCA).
When selling to large companies, check whether the FCE regime applies before issuing an ordinary invoice. ARCA publishes the list of large companies and an implementation schedule by activity; that schedule was not reviewed in detail here.
Legal guide
B2B · business invoices
Mandatory, by electronic invoice or fiscal controllerRG 4290 requires VAT-registered, exempt, Monotributo and non-VAT taxpayers to document sales with electronic invoices, fiscal controllers or, in limited cases, CAI documents. Exporters, the activities listed in RG 3749/2015 and traders in used non-registrable goods must use electronic invoices.
Official source: ARCA · factura electrónica, taxpayers coveredB2G · national public sector
MandatorySuppliers to national public-sector entities covered by article 8 (a) to (d) of Ley 24.156 must issue only electronic invoices for their sales of goods, services and works to those entities.
Official source: ARCA · Resolución General 4291/2018, electronic invoice regime (consolidated text)B2B · SME sales to large companies (FCE)
Mandatory above the thresholdMicro, small and medium enterprises must issue an FCE to a company classed as large when the amount is at least ARS 5,549,862. That threshold has applied since 14 April 2026 under Resolución 1/2026. Both parties need an electronic tax domicile, and the issuer must register a CBU bank account. SMEs may opt in as FCE recipients.
Official source: ARCA · FCE MiPyME basic concepts and thresholdExports
Electronic invoice requiredExporters must issue electronic invoices under RG 2758/2010. Class E invoices, credit notes and debit notes are among the documents covered by the regime.
Official source: ARCA · factura electrónica, taxpayers covered
Timeline
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RG 4290 and RG 4291 take effect
The general invoicing regime and the electronic issuance regime start, with later phase-ins for Monotributo and exempt taxpayers.
Official source: ARCA · Resolución General 4290/2018, invoicing regime (consolidated text) -
Monotributo phase-in completed
The last Monotributo category, and all Monotributo sales to final consumers, came under the obligation to issue electronic invoices or use fiscal controllers.
Official source: ARCA · Resolución General 4290/2018, invoicing regime (consolidated text) -
FCE threshold updated
The minimum amount for mandatory FCE issuance rose to ARS 5,549,862.
Official source: ARCA · FCE MiPyME basic concepts and threshold
Peppol in Argentina
- Directory participants
- 1
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.