started · updated
ARCA expands mandatory electronic invoicing in Argentina
Argentina's Agency of Collection and Customs Control (ARCA) has expanded the mandatory use of electronic invoicing through General Resolution 5893/2026. The new regulations extend the requirement to taxpayers who previously utilized printed vouchers, including registered taxpayers, exempt entities, and those under the Simplified Regime for Small Taxpayers.
The general implementation is scheduled to begin on November 1, 2026. However, a different timeline applies to taxpayers not subject to IVA, who must comply by March 1, 2027. For Monotributistas without an established electronic point of sale, ARCA will provide a service called ‘Comprobantes en línea’ to facilitate compliance.
Once the new rules are in effect, existing authorized printed vouchers may only be used in exceptional contingency situations until their current authorization expires.
Entities
ARCA · DGII · Pedro Urrutia
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Taxpayers not subject to IVA must begin electronic invoicing on March 1, 2027. catamarcaprovincia.com.ar · radiord.com.ar
- [● 2 SOURCES] ARCA expanded the obligation to issue electronic invoices via General Resolution 5893/2026. catamarcaprovincia.com.ar · radiord.com.ar
- [● 2 SOURCES] The general obligation for electronic invoicing will take effect on November 1, 2026. catamarcaprovincia.com.ar · radiord.com.ar
- [● 2 SOURCES] The mandate includes registered taxpayers, exempt entities, and those in the Simplified Regime for Small Taxpayers. catamarcaprovincia.com.ar · radiord.com.ar