Global VAT & Indirect Tax News

Argentina’s tax authority has introduced a new legislative framework that expands mandatory e‑invoicing to additional sectors and introduces a monthly electronic settlement system. The changes, effective 1 July 2026, also link point‑of‑sale terminals to specific economic activities and feed invoicing data into pre‑filled returns for Simplified Tax Regime taxpayers.

Argentina’s tax authority ARCA has introduced General Resolution 5824/26, expanding mandatory e‑invoicing to new sectors and launching a monthly electronic settlement system effective 1 July 2026. The resolution also provides pre‑filled VAT returns for Simplified Tax Regime taxpayers, with invoicing data automatically populating annual returns. Electronic invoices will be available via ARCA’s “My Receipts” portal and integrated into the Digital VAT Ledger.

Argentina has mandated electronic invoicing for all VAT‑registered, simplified regime, and exempt taxpayers since April 1 2019. Invoices must be issued via AFIP’s CAE code, transmitted in XML, and retained for five years. Non‑compliance can lead to 2‑6 day closures, and Fonoa provides integration solutions to meet these requirements.