Spain and Argentina implement electronic invoicing mandates

Tax authorities in Spain and Argentina are implementing new regulations to mandate electronic invoicing and phase out paper-based systems.

In Spain, the Verifactu regulation requires businesses to use tax-approved software that records every invoice and includes a QR code for verification. Companies must comply by January 1, 2027, while freelancers (autónomos) must transition by July 1, 2027. The goal is to ensure all invoices are registered in an organized manner through certified programs.

In Argentina, the Agency of Collection and Customs Control (ARCA) has issued General Resolution 5893/2026 to eliminate the use of printed invoice booklets. Social monotributistas must migrate to electronic invoicing or fiscal controllers by November 1, 2026. Other taxpayers not subject to VAT must transition to the online billing system by March 1, 2027. ARCA will automatically register digital points of sale for certain taxpayers if they fail to manage the transition themselves.