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New Conditions for Issuing Credit Notes in Argentina Come into Force on 1 October

27/08/2019

The AFIP federal tax administration of Argentina, via Decision 4540/2019, has dictated new conditions for sending credit and/or debit notes, effective as of 1 October 2019

Credit and/or debit notes are tax receipts used to rectify invoices sent, for example, due to a mistake in the value or amount of invoiced goods and services, the return of delivered merchandise, etc.

The main changes in credit and/or debit note issuance to take effect as of 1 October are:

  • Credit and/or debit notes may only be issued by the parties that generated the source receipts for the transaction.
  • They must be issued within 15 days from the event or situation requiring documentation taking place, via the abovementioned receipts.
  • They must indicate at the top the number of the associated invoices or equivalent documents or the period they are adjusted to, referencing the trade data consigned or linked to the source receipts where applicable (e.g., items placed on the market, order forms, purchase orders or other non-fiscal adjustment documents issued between parties, etc.).

This means that purchasers will no longer be authorized to issue credit notes as they have done until now but rather their suppliers must issue the credit or debit note.

This update in credit note issuance is designed to streamline the implementation of the Digital VAT Book the AFIP has planned for the near future.

Argentina is in the process of rolling out e-invoicing across the country en-masse. In fact, Argentinean taxpayers required to invoice electronically must also issue credit notes with the same system.

EDICOM has already updated its e-invoicing solution to be able to issue credit and debit notes electronically with the new requirements sought by the AFIP.

Taxpayers can leverage the EDICOM platform to enable a new option by which new credit-note issuers can issue these electronic receipts in a fully automated and integrated fashion for customers with an accounting or logistics management system.

Learn more about the EDICOM e-invoicing platform in Argentina.

 

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