Summary
- Resolution 400/2026, published on 2 October 2026, excludes financial institutions not classified as large companies from the mandatory Electronic SME Credit Invoice regime.
- Under the regime, SMEs issue a specific electronic credit invoice when supplying large companies on deferred-payment terms, enabling financing against the receivable.
- The exclusion does not affect the general obligation to issue electronic documents; according to the resolution, 39 of 73 authorised institutions were not large companies.
Extended article
The exclusion applies to each institution from the date it becomes subject to electronic-document issuance under the ARCA phased schedule. It follows the introduction of electronic-document issuance requirements for financial institutions.
Suppliers to Argentine financial institutions should verify the institution’s classification on ARCA’s annually updated list before issuing invoices.
Source
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