- Modification of Existing Regulations: General Resolution No. 5616/2024 revises and supplements previous regulations (Nos. 1,415, 3,561, 4,291, and 5,198) concerning the issuance of electronic receipts, particularly in relation to transactions conducted in foreign currency, to ensure compliance with recent legal changes.
- Exchange Rate Documentation: The resolution mandates that all electronic receipts for transactions in foreign currency must clearly record the exchange rate used. This rate is to be based on the selling exchange rate reported by the Banco de la Nación Argentina, applicable from the previous business day before the issuance of the invoice.
- Customer Tax Status Identification: The updated regulations require that electronic receipts also indicate the value-added tax (VAT) status of the customer—whether they are a buyer, tenant, or borrower—providing greater clarity and compliance in transactions.
- Phased Implementation Schedule: The implementation of the new electronic invoicing adjustments will occur in stages, beginning on January 15, 2025, with various functionalities and systems being rolled out by specific deadlines, including updates to the “Online Receipts” service and the “Mobile Billing” application.
- Immediate Effectiveness: This general resolution is effective immediately upon its publication in the Official Gazette on December 18, 2024, ensuring that businesses and taxpayers must adhere to the new requirements without delay.
Source gob.ar
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