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RG (ARCA) N° 5866/2026: overhauled e-invoicing regime and new rollout calendar – VATupdate
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RG (ARCA) N° 5866/2026: overhauled e-invoicing regime and new rollout calendar

Summary
  • Published 29 June 2026, the resolution amends RG 1415/2003 and 4291/2018, permanently incorporates the monthly electronic settlement regime, and sets a new phased implementation calendar for affected taxpayers. [tristanyas…ciados.com]
  • It redefines issuance deadlines (continuous services invoiced on the last day of each month) and tightens point-of-sale administration (3-day advance notice to enable; deactivated points can’t be reused). [tristanyas…ciados.com]
  • Consumer identification rules are strengthened — for transactions of ARS 10,000,000 or more, the buyer must be identified via DNI, CUIL, CDI or equivalent. [tristanyas…ciados.com]
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