Argentina expands mandatory e-invoicing to VAT-exempt and small taxpayers

Argentina's tax authority (ARCA) has made e-invoicing mandatory for VAT-exempt, non-VAT, and small taxpayers, phasing out paper invoices between August 2026 and March 2027 to improve transaction transparency.

Argentina’s tax authority published General Resolution 5893/2026 on 31 August 2026. It expands mandatory electronic invoicing to VAT-exempt taxpayers, non-VAT taxpayers, and certain small taxpayers in the Simplified Regime. The rule phases out paper invoicing with staggered deadlines from August 2026 through March 2027.

Argentina’s tax authority (ARCA) has expanded mandatory electronic invoicing to three more taxpayer groups and is phasing out paper-based invoicing. General Resolution 5893/2026 was published in the Official Gazette on 31 August 2026. It aims to increase transparency and traceability for transactions by taxpayers previously outside e-invoicing rules.

Who must now use e-invoicing

The resolution makes electronic invoicing mandatory for:

VAT-exempt and non-VAT taxpayers
Social monotributistas operating under the Social Inclusion and Promotion of Independent Work Regime
Small taxpayers registered in the National Registry of Effectors of Local Development and Social Economy

These groups previously could issue paper invoices under Resolution 100. That option now ends, except as a temporary contingency measure after the applicable deadline.

How taxpayers can comply

Most newly obligated taxpayers have flexibility in their invoicing method. They may:

Adopt original electronic invoicing under RG 4291
Use a Fiscal Controller under RG 3561
Deploy both methods simultaneously without prior ARCA notification

However, certain groups face stricter rules. MiPyMEs (micro, small and medium enterprises) must use electronic invoicing only in some cases. This applies when they invoice large companies or other MiPyMEs registered under the “Factura de Crédito Electrónica MiPyMEs” system (Law 27.440). The same requirement applies to VAT-non-reached subjects and specific taxpayers listed in Annex II of General Resolution 4291.

Implementation timeline

ARCA has staggered the rollout across three dates:

31 August 2026: The provision for insurance entities governed by Law 20.091 with only non-VAT-reached activities applies from publication.
1 November 2026: The resolution enters into force. Social monotributistas and registered social effectors must move to e-invoicing.
1 March 2027: VAT-non-reached taxpayers must switch to e-invoicing. Until this date, they must keep issuing invoices under RG 100.

Transition and contingency rules

After the applicable deadline, printed invoice booklets become permissible only as an exceptional contingency measure. Taxpayers experiencing technical system outages may use existing booklets until their printed authorisation expires, after which no further use is allowed.

ARCA will set up a point of sale automatically to ease the migration for monotributistas. Those without an active point of sale get one for the “Comprobantes en línea” service. It is linked to the “Factura en línea - Monotributo” option and the declared fiscal domicile. Taxpayers must use the “Administración de Puntos de Venta y Domicilios” service to add points of sale or change related data.

New businesses and status changes

The resolution amends Article 20 of RG 100 to address new businesses or entities undergoing tax status changes. Apart from Class “A” invoices governed by specific RG 5762 rules, other invoices receive temporary authorisation valid for 120 calendar days during the initial three months of operation. ARCA retains discretion to shorten or deny this temporary status if irregularities emerge.