In Argentina, the laws governing invoicing are continually evolving. While they are required for some industries, the Argentine tax administration, Administración Federal de Ingresos Pblicos, is still providing prospective timelines for others (AFIP). The new rules for domestic (Type A and Type B) invoices as well as solutions for Type E export invoices must both be taken into account by enterprises today.
Argentine businesses and VAT-registered importers are required to obtain a valid digital certificate and register it for usage through one of the certification channels offered by the Argentine tax authority (AFIP) at www.afip.gov.ar, regardless of the kind of invoice. To accomplish this, businesses must first acquire a Fiscal Key or password to access the AFIP website, link the certificate to their fiscal identity number (CUIT) on government records, and then complete the required steps.
Basics of e-Invoicing in Argentina:
- The MOST IMPORTANT: The AFIP mandates that official document numbers be provided in sequence, thus if there is an issue with a specific invoice, future invoices must be put on hold until the issue is resolved.
- A Variety of CFD Document Types (export invoice, credit memo, debit memo, etc.)
- Real-time integration of Argentina’s Tax Authority and CFD Summary (AFIP)
- Export Invoices: Without a CAE number, a truck cannot be released for shipment.
- All invoices, the CAE code, and the expiration date must be printed.
- Current Requirements for Export Invoices; Upcoming Requirements for Other CFD Document Types
Technical requirements differ by industry and kind of invoice.
- Uses Web Services “with details” (RG 2904)
- Uses Web Services without Providing Details (RG 2485)
- There are various web services for export invoices.
- The validation standards are very complex and stringent.
- Web service does not handle “Official Document Number” in an elegant manner because the sequence needs to be correct.
Certificate for Communications (Customer)
- Additional name: CFD (for Certificado Fiscal Digital)
- Obtainable via the AFIP website by the Company. acn.afip.gob.ar/
- This certificate is used to sign and “stamp” electronic documents as coming from the company.
- You must login with your “Clave Fiscal.”
- The entire procedure may take 30 days.
- Multiple web services types can utilise the same CFD certificate (e.g. Exports, Internal, etc.)
- Applied to sign into AFIP web services on the organization’s behalf.
- Separate “production” and “test” environments
- Customer must register to activate for Web Services after getting CFD (& Facturador en Linea).
- Prior to production, the customer must use the AFIP website to connect their third party provider communications certificate to the CFD web services registration.