ARCA implements new invoicing and debt management rules for Monotributo

The Agency of Revenue and Customs Control (ARCA) has introduced new regulations for Monotributo participants in Argentina. Starting November 1, individuals registered under the Monotributo Social and Monotributo Promovido must transition to electronic invoicing. Under General Resolution 5893/2026, the use of printed invoice booklets will no longer be the standard and will only be permitted in exceptional circumstances where technical contingencies prevent electronic operation, provided they possess a valid Printing Authorization Code (CAI).

To facilitate this transition, ARCA offers digital tools such as the “Comprobantes en Línea” service and the “Facturador” application, which allows for invoice generation via mobile devices, tablets, or computers.

Regarding debt management, taxpayers can regularize outstanding payments through electronic means or via financing plans of up to 20 installments. ARCA provides digital tools through the “Cuenta Corriente de Monotributistas y Autónomos (CCMA)” service, where users can consult unpaid periods, principal amounts, and compensatory interest using their CUIT and fiscal key.