- Argentina’s General Resolution No. 5893/2026 expands mandatory e-invoicing to VAT-exempt taxpayers and taxpayers under the simplified tax regime (RS) for small taxpayers.
- Taxpayers starting activities, changing VAT status, or entering the RS will receive partial authorizations for certain activities subject to withholding and other receipts.
- Taxpayers may use e-invoices and fiscal controllers without prior notice, but e-invoicing becomes mandatory for specified MSME transactions.
- Non-VAT taxpayers will be required to issue e-invoices starting March 1, 2027.
- Certain qualifying insurance entities carrying out non-taxable transactions are exempt from the new requirements.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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