Argentina ARCA E-Invoicing Rules from July 2026

February 25, 2026

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Argentina's Tax Authority, commonly referred to as ARCA, introduced new e-invoicing rules and a monthly settlement system to ease the tax compliance for businesses and individuals. New rules and requirements, which focus on streamlining the preparation and submission of sworn statements for individual income tax and VAT by leveraging the institutional database, will come into effect on July 1, 2026.

New E-invoicing Requirements and Monthly Settlement System

The recently published rules and requirements are formalized in General Resolution 5824/26, which requires financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions to issue e-invoices that integrate with systems like “My Receipts,” the Digital VAT Ledger, and, eventually, the Simplified Income Tax Regime.

Thus, the rules limit exemptions from issuing receipts and allow certain responsible parties to consolidate transactions into a single monthly e-invoice, a practice that, in the long run, should reduce the administrative burden while maintaining tax control. The Resolution requires identifying buyers, lessees, or borrowers on receipts issued to final consumers when the transaction constitutes an income tax-deductible expense.

In practical terms, once the rules take effect, each point of sale will be linked to a specific economic activity, simplifying VAT return filing. This ultimately means that high-volume issuers can consolidate multiple transactions into a single monthly invoice per customer, generating electronic supporting documents that make it easier to claim VAT credits and income tax deductions.

Conclusion

By allowing high-volume issuers to consolidate transactions and linking each point of sale to a specific economic activity, the new Argentine system will reduce administrative workload and simplify VAT and income tax reporting. While businesses will be able to manage invoicing more efficiently, individuals, on the other hand, will be in a position to claim deductions more easily. Overall, ARCA’s new e-invoicing and monthly settlement rules are set to make a real difference for both businesses and individuals in Argentina.

Source: ARCA - General Resolution No. 5824/2026

When will Argentina’s new ARCA e-invoicing rules take effect?

The new e-invoicing rules introduced by Argentina’s Tax Authority, ARCA, will come into effect on July 1, 2026. From that date, businesses and certain institutions must comply with the updated invoicing and monthly settlement requirements.

What is General Resolution 5824/26 about?

General Resolution 5824/26 formalizes the new e-invoicing requirements and monthly settlement system. It mandates that specific entities, such as financial institutions and insurance companies, issue e-invoices integrated with systems like “My Receipts” and the Digital VAT Ledger.

Which entities are required to issue e-invoices under the new rules?

The resolution applies to financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions. These entities must issue e-invoices that connect to ARCA’s digital systems and comply with the new reporting framework.

How will the monthly settlement system work for high-volume issuers?

High-volume issuers will be allowed to consolidate multiple transactions into a single monthly e-invoice per customer. This approach reduces administrative workload while still generating electronic supporting documents for VAT credits and income tax deductions.

What changes apply to receipts issued to final consumers?

Under the new rules, receipts issued to final consumers must identify the buyer, lessee, or borrower when the transaction qualifies as an income tax-deductible expense. This ensures proper documentation for tax deduction purposes.

How will the new ARCA e-invoicing system impact VAT and income tax reporting?

By linking each point of sale to a specific economic activity and integrating invoicing with digital systems, the new framework simplifies VAT return filing and income tax reporting. It makes compliance easier for businesses and allows individuals to claim deductions more efficiently.

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