Return to mapElectronic Invoicing and Transport Documents in Argentina
Electronic invoicing in Argentina is mandatory for all taxpayers and is regulated by the Collection and Customs Control Agency (ARCA). In turn, the Transfer Operation Code (COT) guarantees traceability and transparency in the transportation of goods at the national level.
Characteristics of Electronic Invoicing in Argentina
Electronic invoicing in Argentina is the official system for issuing tax invoices. Its implementation began in 2009 and was made accessible to all as of 2015 with General Resolution 3749. Later, General Resolution 4290 extended the mandatory use to all categories of taxpayers, including single taxpayers.
The Collection and Customs Control Agency (ARCA), formerly AFIP, is the entity in charge of supervising and validating the system. Each invoice must have an Electronic Authorization Code (CAE) issued by the agency, in addition to a QR code that facilitates the verification and traceability of transactions.
Mandatory Use
Electronic invoicing in Argentina is mandatory for all categories of taxpayers, including single taxpayers, who must issue electronic invoices or use fiscal controllers to document their operations in the domestic market. The regulations also establish specific obligations for exporters, traders of used goods, and for certain activities regulated by special provisions.
Invoice Format
Electronic invoices in Argentina are issued in XML format and must be submitted to the tax authority (ARCA) through WebServices for validation. The main types include the A, B, and C invoices, depending on the taxpayer's profile; the E invoice is for export operations; the T invoice is for the tourism sector; and there are also credit and debit notes, invoices and specific documents for certain sectors.
Electronic Signature
The regulations do not require the use of an electronic signature on electronic tax invoices. However, taxpayers must authenticate themselves when interacting with ARCA's WebServices by means of a digital certificate, which guarantees the security of data transmission and the safeguarding of tax information.
Invoice Archiving
Regulations require both issuer and recipient to archive electronic invoices for a minimum period of ten (10) years. This obligation guarantees the availability of documentation for possible audits or tax controls, ensuring the integrity and traceability of the information.
Administrative Requirements
To issue electronic invoices, taxpayers must be registered in ARCA's electronic invoicing system. In addition, it is mandatory to request an Electronic Authorization Code (CAE) for each invoice, which certifies its fiscal validity. This authorization process is performed online through WebServices, the online invoicing portal or ARCA's invoicing application depending on the volume of invoices to be managed.
Fiscal control
Fiscal control occurs through the validation of invoices by ARCA, which grants the CAE as an essential requirement for and invoice to be considered valid. Additionally, since 2020 it is mandatory to include a QR code that encodes key data such as date, amount, issuer CUIT, and recipient data, allowing real-time verification of the invoice's authenticity.
Print format
The graphic representation of electronic invoices must include a barcode and a QR code. These elements make it easy for any user to access the invoice information and quickly and easily verify its validity through ARCA's systems.
e-Invoicing Workflow in Argentina
The electronic invoicing process in Argentina covers the phases of issuing, validating, authorizing, sending, and archiving tax invoices, guaranteeing their legal validity and tax compliance.
Issuance and validation
The transaction data is generated in the taxpayer's management system and converted to XML format as required by ARCA. Prior to shipment, validation checks are applied to ensure the invoice includes all necessary information.
Electronic Authorization Code (CAE)
Once the invoice is received, ARCA assigns it a CAE, a code that grants the invoice legal validity. The electronic invoicing platform connects directly to the tax authority's WebServices to automate the request and include this code in each invoice issued.
Shipment to destination
After authorization, the invoice is automatically and securely submitted to the end customer via electronic communication protocols (EDI, AS2, SFTP, etc.). At the same time, the invoice in XML format is also sent to ARCA for registration and fiscal control.
Electronic invoice archiving
Electronic invoices must be archived in digital format for a legal period of ten (10) years. This storage must guarantee the integrity, accessibility, and traceability of the information, ensuring its availability for both the issuer and the recipient in the event of audits or tax verifications.
Frequently Asked Questions about Electronic Invoicing in Argentina
Below are some of the most frequently asked questions about the electronic invoicing system in Argentina.
To whom can an electronic invoice be issued?
Electronic invoices can be generated for any buyer. However, in counter sales operations with end consumers type B invoices may not be issued; in such cases a Fiscal Controller must be used.
Which taxpayers can use Web Services?
This service may be used by all VAT registered taxpayers who choose or are obliged to invoice electronically. Single taxpayers included in the electronic invoice system and those exempt from VAT who choose to issue electronic invoices are also eligible.
How can I verify the validity of an electronic receipt?
Any recipient can corroborate the validity of an invoice by verifying the CAE (Electronic Authorization Code) on ARCA's website.
Is it possible to cancel an electronic invoice?
Electronic invoices cannot be canceled. Once the CAE is assigned, the invoice is approved and valid for tax purposes. If an already authorized transaction needs to be reversed, a credit note must be issued.
When should the recipient be identified?
The recipient must be identified in transactions carried out by VAT registered taxpayers engaged in wholesale activities, included in Section C (Manufacturing Industry) and Section G (Wholesale and retail trade, vehicle repair), in the specific groups defined by the regulations.
What invoicing methods are available?
Taxpayers can choose from two options:
- Fiscal controller
- Electronic Invoice
Both systems can be used alternatively or to complement each other. In the case of MSMEs, transactions carried out with large companies or other MSMEs adhered to the MSME Electronic Credit Invoice (FCEM) regime must be issued through electronic invoices.
What is a CAE?
The Electronic Authorization Code (CAE) is a digital seal granted by ARCA that validates each electronic invoice issued, guaranteeing its authenticity and fiscal validity.
What is the MSME Electronic Credit Invoice (FCEM)?
It is a regime designed to facilitate financing working capital for small and medium-size companies. It allows MSME suppliers of large companies to anticipate the payment of their invoices. For this purpose, both parties must have an Electronic Fiscal Address (DFE) and invoices must be registered with a declared CBU.
What is the deadline for issuing credit and/or debit note?
Credit and debit notes must be issued within 15 days from the event justifying their documentation.
What is a point of sale?
A point of sale is the commercial address where a transaction takes place that results in the issuance of an invoice. Each establishment must have an authorized point of sale. In the case of provision of services, this coincides with the taxpayer's tax domicile.
Characteristics of the Transfer Operation Code (COT) in Argentina
The Transfer Operation Code (COT) is a regime implemented in Argentina to regulate and optimize the transportation of goods within the national territory. Its objective is to reinforce the fiscal and logistical control of cargo, guaranteeing the traceability of transported goods.
The system requires the owner of the goods to inform the tax authority of the origin, destination, owner, and consignee of the goods before any transfer is initiated. Once the information has been processed, a unique code is generated that must accompany the transport operation.
The COT is mandatory in a number of situations, including the movement of products between different jurisdictions or the transportation of goods subject to specific regulations. Currently, the system is required in jurisdictions such as the Province of Buenos Aires, Santa Fe, Mendoza, and the Autonomous City of Buenos Aires, where it is a fundamental requirement to support the movement of goods together with documents such as invoices, remittances, or waybills.
Requirements for obtaining the COT
To obtain the COT, taxpayers must comply with a series of conditions and have the corresponding documentation:
- Valid transport key.
- The origin or destination of the goods must be located in a jurisdiction included in the system (Buenos Aires, Santa Fe, Mendoza, or CABA).
- Identification of the merchandise by type and quantity, according to Annexes I and II, or when the value exceeds $2,429,038 or 4,500 kg.
- Documents supporting the transfer and delivery of goods, pursuant to section 8 paragraph b) of General Resolution No. 1415, as amended: invoice, delivery note, remittance, or other equivalent documents.
The following electronic invoices are considered equivalent documents:
- Electronic Meat Remittance (REC).
- Electronic Animal Transit Document (DT-e).
- Electronic Plant Transit Document (DTV-e).
- Electronic Bill of Lading, according to Joint RG No. 5017/2021 and RG N. 5235/2022.
- Electronic provincial remittances, such as for mining or livestock.
With this procedure, the COT ensures greater control over the movement of goods and strengthens transparency in logistics management.
Frequently asked questions about the COT in Argentina
Below are some of the most frequently asked questions about the Transfer Operation Code (COT) in Argentina.
What is a COT?
The Transfer Operation Code (COT) is a system implemented in Argentina to report and authorize the transfer of goods within the national territory, guaranteeing their traceability and fiscal control.
When is it mandatory to process the COT?
It is mandatory when moving goods between different jurisdictions or when transporting products subject to specific regulations. It also applies when the value of the merchandise exceeds $2,429,038 or 4,500 kg.
Which jurisdictions are included in the COT system?
Currently, the obligation is in force in the Province of Buenos Aires, Santa Fe, Mendoza, and the Autonomous City of Buenos Aires.
What information is needed to generate the COT?
Information that must be declared includes the shipment origin and destination, type and quantity of goods, owner and consignee, and any supporting documentation (invoice, remittance, waybill or other equivalent).
What documents support the transfer along with the COT?
The documents recognized as equivalent include the Electronic Meat Remittance (REC), the Electronic Animal Transit Document (DT-e), the Electronic Plant Transit Document (DTV-e), the Electronic Bill of Lading and various electronic provincial remittances.
Who must apply for the COT?
The owner of the goods is responsible for managing it before starting the shipment, regardless of whether the transport is carried out by their own means or by third parties.
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