ARCA Modernizes Billing System and Eliminates Class “M” Invoices

Summary:
On September 26, 2025, Argentina’s Agency for Revenue and Customs Control (ARCA) announced a major overhaul of its invoicing system through Resolution General 5762/2025. The reform eliminates Class “M” invoices and introduces new modalities for Class “A” invoices to simplify procedures, enhance fiscal control, and modernize tax administration.

Key changes include:

• Automatic conversion of Class “M” authorizations to Class “A” with the label “OPERATION SUBJECT TO WITHHOLDING.”
• Introduction of Class “A” invoices labeled “PAYMENT TO INFORMED CBU” for taxpayers lacking sufficient financial solvency but meeting other requirements—these are exempt from withholdings.
• Continuity in invoice numbering and coding unless a new point of sale is established.
• A new quarterly evaluation system to monitor fiscal behavior, allowing preventive corrections and web-based reprocessing to recover Class “A” authorization if inconsistencies are resolved.

The reform replaces regulations in place for over two decades and aims to foster transparency, reduce administrative burdens, and shift the presumption toward taxpayer validity rather than suspicion. [argentina.gob.ar]

Source gob.ar

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