LATAM · AFIP / ARCA
Argentina
Updated in last 30 days·Atlas data current as of
One of the world's longest-running clearance models. ARCA (formerly AFIP, restructured 2024) issues a Comprobante Autorizado Electrónico (CAE) per invoice. Mandatory for all VAT-registered taxpayers regardless of size. Format: AFIP web service XML or RG 4291 batch format. CAE returned within seconds; invoice cannot legally be issued without it.
// Phased rollout
- 01 Jul 2015 · liveInitial mandate — large taxpayersFirst wave of mandatory e-invoicing under RG 3749.
- 01 Apr 2019 · livePhase 2 — all VAT-registeredRG 4290/4291 extended e-invoicing to all VAT-registered businesses.
- 01 Sept 2019 · liveFCE (Electronic Credit Invoice) for SMEsFactura de Crédito Electrónica MiPyME — financing-eligible invoice subtype.
- 22 Oct 2024 · liveARCA replaces AFIPAgencia de Recaudación y Control Aduanero replaces AFIP. Invoice rules unchanged but governance restructured.
// Penalties
Invoices issued without a valid CAE are legally void; supplier loses VAT input credit claim. Penalties under RG 4291 escalate from ARS warnings to formal fines and possible CUIT suspension.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit one of AFIP XML (WSFE/WSMTXCA) or RG 4291 batchYour ERP must produce this syntax, not a PDF or a print stream.
- Connect via AFIP web service (real-time)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureInvoices issued without a valid CAE are legally void; supplier loses VAT input credit claim. Penalties under RG 4291 escalate from ARS warnings to formal fines and possible CUIT suspension.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Argentina scenario; CAE retrieval via SAP CPI calling AFIP WSFE. Tested with hyperinflation accounting per BCRA.
Oracle Fusion Cloud ERP
Oracle Fusion Argentina localization handles AFIP web service via Oracle Integration Cloud. Multi-currency + hyperinflation indexation supported.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Electronic Reporting (ER) formats published for AFIP. Often paired with local partner support.
Oracle NetSuite
NetSuite Argentina bundle via SuiteApp partner (typically RSM or Triscal); native CAE retrieval.
Zoho Books / Zoho One
Zoho Books has limited Argentina coverage; most enterprises pair Zoho with a local fiscal agent.
// Frequently asked questions
Is e-invoicing mandatory in Argentina?
Yes. B2B e-invoicing is mandatory in Argentina. B2G is mandatory and B2C is mandatory. Argentina operates a Clearance model.
When is the next Argentina e-invoicing deadline?
There is no further dated phase published for Argentina. The most recent phase to take effect was "ARCA replaces AFIP" on 22 Oct 2024.
What e-invoice format does Argentina require?
AFIP XML (WSFE/WSMTXCA) or RG 4291 batch. Invoices are exchanged via AFIP web service (real-time). The format and the transmission channel are separate requirements — meeting one does not satisfy the other.
What are the penalties for non-compliance in Argentina?
Invoices issued without a valid CAE are legally void; supplier loses VAT input credit claim. Penalties under RG 4291 escalate from ARS warnings to formal fines and possible CUIT suspension.