Argentina has one of the most established e-invoicing systems in Latin America. Throughout 2026, the Argentine Revenue and Customs Control Agency (ARCA) has continued to update both the regulatory framework and the technical specifications governing the issuance of electronic documents.
Key developments include the reorganisation of the general invoicing regime, the progressive inclusion of new sectors and new validation rules for systems connected to the Electronic Invoice Web Service (WSFEv1).
In addition, from 1 December 2026, the recipient's VAT status must be reported for the relevant transactions through the CondicionIVAReceptorId field. Companies using WSFEv1 should review their integrations to ensure this information is reported correctly and to prevent potential document rejections.
What's new for e-invoicing in Argentina in 2026?
Throughout 2026, ARCA has continued to reorganise and update the electronic document issuance regime, bringing new transactions and sectors into the system and updating the specifications that invoicing systems must comply with.
General Resolution 5866/2026 reorganises the regulatory framework governing the issuance of tax documents. Rather than establishing a new e-invoicing model, the regulation consolidates and updates different provisions to simplify the regime and adapt it to new economic activities.
The main developments include:
- The progressive inclusion of new taxpayers and transactions within the electronic document regime, including certain activities carried out by financial institutions, insurance companies and payment system participants.
- Updated rules governing points of sale and issuance deadlines.
- The introduction and consolidation of monthly electronic settlement mechanisms for certain transactions involving high transaction volumes.
- Updates to certain requirements concerning the identification of document recipients.
- New specifications and validation rules that systems connected to ARCA's electronic services must support.
For businesses, these developments make it necessary to regularly review both the scope of their obligations and the compatibility of their invoicing systems with the latest technical specifications.
Recipient VAT status will become mandatory from December 2026
From 1 December 2026, e-invoicing systems must report the recipient's VAT status through the CondicionIVAReceptorId field for the relevant transactions processed through WSFEv1.
The field had already been incorporated into the Web Service and could previously be reported on an optional basis. With the implementation of the requirement established by ARCA, it becomes mandatory information for the issuance of the affected electronic documents.
The WSFEv1 Developer Manual includes the corresponding validation rules to verify both the presence of this information and whether the VAT status reported is compatible with the relevant document class.
Where the mandatory field is not provided or the value used is not valid for the corresponding document, the system may reject the issuance request.
Companies and technology providers maintaining WSFEv1 integrations should therefore review, before December, how the recipient's tax status is obtained, how the CondicionIVAReceptorId field is mapped and how the new validation rules are handled.
New WSFEv1 technical requirements in 2026
Throughout 2026, ARCA has continued to update the WSFEv1 Electronic Invoice Web Service, which is used to request authorisation for the issuance of different types of electronic tax documents.
The changes introduced during the year include new validation rules and requirements for specific transactions and sectors.
For financial institutions, the changes included the introduction of document type 31 — Fondo Común de Inversión CNV, together with new validation rules that applications connected to WSFEv1 must support.
Subsequent updates to the manual have continued to introduce adjustments for other types of transactions, including those required for issuing certain surety insurance documents through WSFEv1.
ARCA maintains updated Web Service technical documentation to enable developers and technology providers to adapt their integrations to the current specifications.
Companies using WSFEv1 should therefore keep their catalogues, validation rules and certification processes up to date, particularly when ARCA introduces new mandatory fields or codes that may result in a document being rejected.
How does e-invoicing work in Argentina?
An electronic invoice is a digital tax document with the same fiscal validity as a traditional document and must be issued in accordance with the procedures established by ARCA.
Taxpayers subject to the obligation can issue electronic documents using the tools provided by the tax authority or through their own systems integrated with ARCA's electronic services.
When Web Services are used, the taxpayer's system exchanges information with ARCA to request the corresponding issuance authorisation.
One of the main services used is WSFEv1, which applies to different electronic tax documents and allows taxpayers to request the Electronic Authorisation Code (CAE).
Integration enables the exchange of information between the company's management system and ARCA to be automated, reducing manual intervention and facilitating the management of large invoice volumes.
What types of electronic tax documents are available?
Argentina's system provides for different classes of tax documents depending on the transaction and the tax status of the parties involved.
The main types include:
- Class A invoices and receipts.
- Class A credit and debit notes.
- Class B invoices and receipts.
- Class B credit and debit notes.
- Class C invoices and receipts.
- Class C credit and debit notes.
- Class E invoices and receipts for export transactions.
- Class E credit and debit notes.
The characteristics and requirements applicable to each document depend on the type of transaction, the tax status of the issuer and recipient, and the provisions established by ARCA.
How can e-invoices be issued in Argentina?
Companies can issue electronic invoices using the tools provided by ARCA or through invoicing solutions integrated with their own business systems.
When Web Services are used, the process is carried out through the automated exchange of information between the company's system and ARCA.
In simplified terms, the process involves:
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1. Generating the document. The invoicing system generates the information relating to the transaction, including the required tax data.
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2. Requesting authorisation. The necessary information is transmitted to ARCA through the corresponding Web Service to request tax authorisation for the document.
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3. Validation. ARCA verifies the submitted data and applies the validation rules established for the relevant document type and transaction.
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4. Obtaining authorisation. When the request meets the applicable requirements, ARCA returns the corresponding authorisation code.
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5. Issuance and delivery. Once authorised, the document can be issued and delivered to the recipient in accordance with the established procedures.
Companies handling large transaction volumes can automate this process by integrating their ERP or invoicing systems with ARCA's services.
CAE and CAEA: authorisation of electronic tax documents
The Electronic Authorisation Code (CAE) is the standard mechanism used by ARCA to authorise the issuance of electronic tax documents.
The Anticipated Electronic Authorisation Code (CAEA) allows taxpayers to operate under certain conditions when the standard CAE authorisation procedure cannot be used.
Since 1 June 2026, the use of CAEA has been restricted to contingency situations provided for by ARCA, reinforcing CAE as the standard mechanism for authorising electronic documents.
For businesses, this means having appropriate procedures in place to ensure the continuity of their invoicing processes when incidents prevent them from using the standard authorisation mechanism.
What information does an e-invoice contain in Argentina?
Electronic tax documents must contain the relevant tax information relating to the issuer, recipient and transaction, depending on the document class and the rules established by ARCA.
The information generally includes:
- Tax identification details of the issuer.
- Recipient identification where applicable.
- Recipient's VAT status.
- Document type and number.
- Point of sale.
- Issue date.
- Transaction amount.
- Currency and exchange rate, where applicable.
- Applicable taxes and other concepts.
- Authorisation code.
Electronic documents also include a QR code containing specific tax information that enables users to access and verify the data associated with the document.
History of e-invoicing in Argentina
Argentina began developing its e-invoicing model in the early 2000s and has progressively expanded its scope, making it one of the most established systems in Latin America.
In 2002, the former AFIP introduced the first provisions relating to the electronic storage of tax documents. Subsequent regulations progressively extended the use of electronic documents to new sectors and taxpayers.
In 2015, one of the major milestones in this process took place with the widespread introduction of e-invoicing for VAT-registered taxpayers.
The system continued to evolve with the incorporation of new taxpayers, tools and technical requirements. Monotributo taxpayers were also brought into the system, while electronic documents subsequently incorporated features such as QR codes to facilitate their identification and verification.
Since 2024, the Argentine Revenue and Customs Control Agency (ARCA) has taken over the responsibilities of the former AFIP and continues to update the regulations, services and technical specifications governing the issuance of electronic tax documents.
MiPyME Electronic Credit Invoice
Argentina also operates the MiPyME Electronic Credit Invoice (FCEM), an instrument designed to facilitate access to financing for micro, small and medium-sized enterprises when they carry out certain transactions with large companies.
The system enables invoices that meet the established requirements to become negotiable instruments, allowing MiPyMEs to bring forward the collection of their receivables.
FCEM forms part of Argentina's broader digital ecosystem for invoicing and business financing processes, although it is governed by specific rules and procedures that differ from those applicable to standard electronic invoices.
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