Argentina: AFIP Introduces Changes to e-Invoice Declaration

The Federal Administration of Public Revenue (AFIP) has published an announcement about e-invoice declaration in Argentina, affecting VAT registered taxpayers who issue invoices to contributors under simplified tax regimen.

The announcement is related to operations of sale, lease or provision of services to those registered under the Simplified Regime for Small Taxpayers (RS), known as small taxpayers. The announcement is included in General Resolution 5003/2021 that regulates the modifications to article 39 of the Value Added Tax Act, implemented by the Support and Fiscal Inclusion for Small Taxpayers Act.

As from July 1, 2021, companies must issue class "A" invoices for their operations with small taxpayers instead of class "B" invoices. This means that you must identify the corresponding Value Added Tax and add the legend: "The tax credit identified in this invoice, may only be computed for the purposes of the Support and Fiscal Inclusion for Small Taxpayers Regimen, pursuant to Act No. 27618.”

EDICOM's international electronic invoicing platform facilitates the processes of implementation of the new tax obligations. EDICOM global e-Invoicing is based on the webservice system and EDI technology software that allows companies to automate the generation, delivery, declaration and storage of e-invoices, according to the requirements established by AFIP.

In the Argentine tax system, companies must issue a type of invoice depending on the small taxpayer’s category.

EDICOM's e-invoicing platform is capable of providing this data and integrating it into the ERP for consultation, thanks to the appropriate webservice connections with AFIP.