ARCA to tighten electronic invoicing controls in Argentina

Argentina's tax agency, ARCA, will implement stricter controls for electronic invoicing starting December 1, 2026. Under the new regulations, any authorization request that omits the recipient's VAT status will be rejected.

This measure, stemming from General Resolution 5616/2024, aims to streamline automatic registration in the Digital VAT Book. The regulation also specifies that for transactions in foreign currency settled in that same currency, the exchange rate used must be the Banco Nación selling rate from the previous business day.

While the original deadline for Web Services to adopt these changes was April 15, 2025, ARCA extended the grace period to allow businesses more time to adapt their management systems and mass billing platforms. The agency has already begun a notification campaign for taxpayers whose current electronic vouchers lack the required data.