Resolution General 5782/2025 – ARCA Updates Electronic Invoice Authorization Procedure Using Anticipated Electronic Authorization Code (C.A.E.A.)
Summary:
The Argentine Agency for Revenue and Customs Control (ARCA) issued Resolution General 5782/2025 to modernize the electronic invoicing system. This resolution replaces RG 2926 and establishes a new exceptional procedure for issuing electronic invoices using the Código de Autorización Electrónico Anticipado (C.A.E.A.), intended for use during contingencies.
Key provisions include:
- Replacement of RG 2926 and related articles from other resolutions.
- C.A.E.A. becomes the contingency method, while the standard method remains the real-time C.A.E.
- Applicable documents: invoices and credit/debit notes of classes A, B, and C, including variants with legends like “PAGO EN CBU INFORMADA” and “OPERACIÓN SUJETA A RETENCIÓN”.
- C.A.E.A. validity periods: two per month (1–15 and 16–end of month), with requests allowed up to 5 days before each period.
- Mandatory reporting of issued documents and unused sales points via WebService.
- Specific sales points must be enabled for C.A.E.A.-based issuance, linked to the taxpayer’s VAT status and registered address.
- Effective date: June 1, 2026.
This reform aims to streamline electronic invoicing, improve contingency handling, and enhance fiscal control through digital channels. [boletinofi…ial.gob.ar]
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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