Argentina Mandates Use of Qr Code in Electronic Invoices
The Argentine tax authority (AFIP) has mandated through a general resolution the obligation to include a rapid response QR code in electronic invoices.
The resolución general 4892/2020 mandates the obligation to include a QR code in electronic invoices that codify the identification and content data in the emitted invoice.
The regulation became mandatory for the first on December 24th 2020 and will become mandatory through phases for taxpayers who process the clearance of invoices through a webservice communication with the AFIP.
An implementation timeline has been released for those taxpayers based on how much they invoiced in 2020:
- March 1st , 2020. Taxpayers who have declared a net total of taxes and fees above $10.000.000
- April 1st , 2021. above $ 2.000.000 and below or equal to $ 10.000.000.
- May 1st, 2021. above $ 500.000 and below or equal to $ 2.000.000.
- As of June 1st 2021 all taxpayers who are part of the VAT scheme, exempt subjects from VAT and small taxpayers who are part of the simplified scheme (monotributo).
When the electronic invoice emission authorization request is performed through the “comprobantes en línea” and/or the “facturador móvil” application the system should automatically incorporate the QR code to an authorized invoice.
The QR code can be scanned by a standard cellphone camera or tablet with internet access granting access to the information.
What Data Must I Codify?
- Emission Date
- Issuer’s CUIT
- Point of sale
- Type of fiscal document
- Fiscal document number
- Total, amount
- Currency
- Exchange rate
- Recipient document type (if it corresponds)
- Recipient document number (if it corresponds)
- Type of authorization code
- Authorization code
Countries that already include a QR code in invoices
Argentina becomes yet another country in its region that mandates the inclusion of a QR code in the electronic invoice.
In Latin America, the QR code is usually required in the regulated print format of an electronic invoice. In Bolivia it allows for the rapid access to the government’s tax portal where a user will be able to verify if invoice has indeed been registered with the tax authority.
In Colombia, a graphic representation of the electronic invoice must be made available for taxpayers who cannot receive the standard electronic format, it must include graphic elements like the QR code.
In México there is also a regulated “print format”. Besides other components, the format includes a QR code with certain fiscal information.
In Uruguay, the printed electronic invoice must include a digital certificate represented through a QR code with fiscal information that allows for the verification of the invoice.
In India, taxpayers issue invoices and send them to Invoice Registration Portals (IRP). IRP’s then generate an Invoice Reference Number (IRN) for each invoice which is then digitally signed all of which are components of the depicted QR code.
The incorporation of the QR code to invoices stems from a recommendation from the Organization for Economic Co-operation and Development (OECD), urging tax authorities to implement effective technological solutions to detect and deter fiscal evasion and fraud.
Through its International electronic invoicing platform, EDICOM constantly updates its solution to implement new technical requisites that ensure compliance with the many regulations that periodically change the formats, structures, and storage standards-imposed tax authorities. Most changes are implemented by EDICOM minimizing disturbances to the client’s ERP.
