- Replacement of Class “M” Invoices: The resolution replaces Class “M” invoices with Class “A” invoices bearing the legend “OPERACIÓN SUJETA A RETENCIÓN” or “PAGO EN CBU INFORMADA”, depending on the taxpayer’s fiscal compliance and solvency status.
- Mandatory VAT and Income Tax Retentions: Buyers receiving Class “A” invoices with the retention legend must act as withholding agents for VAT and income tax. VAT is withheld at 100% of the applicable rate, and income tax at 6%.
- Special Payment Regime via Bank Transfer: Taxpayers opting for the “PAGO EN CBU INFORMADA” invoice format must declare a bank account (CBU). Payments must be made via bank transfer, ensuring traceability and compliance with the new invoicing framework.
Source gob.ar
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