Argentina Expands E-Invoicing and Introduces Monthly E-Settlement from July 2026

Expansion of Mandatory E-Invoicing: Argentina’s tax authority (ARCA) has issued General Resolution 5824/26, effective July 1, 2026, which expands the mandatory e-invoicing framework to include additional sectors such as financial institutions, insurers, credit card companies, prepaid health providers, and educational institutions, aligning these sectors with existing taxpayer requirements.
Improved Transaction Classification: The new regulation allows each point-of-sale terminal to be linked to specific economic activities, enhancing transaction classification and supporting more accurate VAT reporting, thereby streamlining compliance processes.
Monthly Electronic Settlement System: A new monthly electronic settlement system will enable high-volume issuers to consolidate multiple transactions with the same customer into a single monthly invoice, reducing administrative burdens and facilitating automated documentation and compliance checks. Additionally, invoicing data will be used for pre-filled returns in the Simplified Tax Regime, minimizing manual reporting and errors.

Argentina Expands E-Invoicing Requirements to Financial, Insurance, Health, and Education Sectors from 2027

Argentina’s tax authority is expanding e-invoicing requirements to new sectors from July 1, 2027.
Affected sectors include financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions.
These entities must comply with the same e-invoicing rules as other taxpayers.

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E-invoicing