The new ARCA system from AFIP
The Collections and Customs Control Agency (Agencia de Recaudación y Control Aduanero, or ARCA) — formerly known as AFIP — has rolled out significant changes to the electronic invoicing regime for 2026. These changes affect every company operating in Argentina.
Important: Starting in 2026, ARCA requires every electronic invoice to carry a mandatory QR code and the Electronic Authorization Code (CAE) in its updated format.
Types of electronic documents
Class A, B, and C invoices
The Argentine system distinguishes between three main invoice types:
- Class A invoice: issued by VAT-registered taxpayers (Responsables Inscriptos) to other VAT-registered taxpayers. VAT is itemized separately.
- Class B invoice: issued by VAT-registered taxpayers to consumers, VAT-exempt entities, or Monotributistas. VAT is included in the price.
- Class C invoice: issued by Monotributistas and VAT-exempt entities. VAT is not itemized.
Other documents
- Credit and debit notes: adjustments to previously issued invoices.
- Receipts: documentation of incoming payments.
- Export invoices (Class E): for international trade operations.
Validation requirements
Required data
Every electronic invoice must include:
- Issuer and receiver tax IDs (CUIT)
- Full legal name
- Fiscal address
- VAT status
- Issue date and due date
- Document number (point-of-sale + sequential number)
- CAE and CAE expiration date
- QR code with encoded data
CAE validation
The CAE (Código de Autorización Electrónico) is granted by ARCA and must be validated for every invoice received. An invoice without a valid CAE has no fiscal validity.
Tip: Cedalio automatically validates each invoice's CAE against ARCA's servers, so you only process documents that are fiscally valid.
Withholding regime
VAT withholdings
Designated withholding agents must apply VAT withholdings according to the rates in force:
- General withholding: varies by regime
- Non-withholding certificates: must be checked on every payment
- Withholding receipts: mandatory issuance at the moment of payment
Income tax withholdings
Similar to VAT withholdings, with specific regimes based on transaction type and supplier.
Provincial gross-income (IIBB) perceptions
Every province has its own gross-income (Ingresos Brutos) perception regime. Multi-jurisdictional companies must comply with several regimes simultaneously.
Automating Argentine compliance with Cedalio
Automated validation
Cedalio automates Argentine fiscal validation:
- CUIT verification: check against ARCA's database.
- CAE validation: real-time lookup against ARCA's web service.
- Expiration control: alert when the CAE has expired.
- Duplicate detection: identify duplicate invoices.
Withholding management
The system automatically calculates and manages:
- Withholding amounts per applicable regime
- Verification of non-withholding certificates
- Generation of withholding receipts
- Monthly tax returns
ARCA reporting
Automated generation of:
- VAT purchase ledger (Libro IVA Compras)
- VAT sales ledger (Libro IVA Ventas)
- CITI Purchases and Sales
- Reports on withholdings applied and withholdings suffered
Recent changes and 2026 updates
MiPyME Electronic Credit Invoice
Invoices issued to large enterprises can be converted into a Factura de Crédito Electrónica, enabling negotiation in capital markets or assignment to financial institutions.
New reporting regime
ARCA has introduced new reporting regimes for specific operations, including:
- International operations
- Digital services
- Crypto-asset operations
Conclusion
Fiscal compliance in Argentina demands constant attention to regulatory change. Automation not only cuts errors and processing time — it keeps your compliance continuous with every ARCA update.
Need to automate your fiscal compliance in Argentina?
Cedalio integrates with ARCA to validate and process every invoice automatically.
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