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Americas · Clearance (CAE authorisation)
Every invoice needs a CAE (electronic authorisation code) from ARCA before issue; since 1 Aug 2026 the CAE is the general mechanism, with the anticipated CAEA code limited to contingency (RG 5852/2026). RG 5866/2026 (in force 1 Jul 2026, replacing RG 5824) rewrote the invoicing rulebook – timing rules by transaction type, monthly settlements for high-volume sectors – and set the phase-in calendar for previously exempt issuers, ending 1 Mar 2027.
Live now
Applies to
B2B, B2C, B2G
October 1, 2026
Next phase deadline
Financial entities: leasing from 1 Oct 2026
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Argentina – a company, branch, or fixed establishment there?
Not in scope for Argentina
With no establishment and no CUIT, ARCA's invoicing regime does not reach you – exports into Argentina are documented on the importer's side. Revisit if you set up locally.
CUIT-registered – the regime applies to local issuing
Argentina rarely registers foreign businesses without a local presence – but if you hold a CUIT and issue documents for Argentine-source operations, the CAE regime applies to that issuing like any local taxpayer. Confirm your position with ARCA or a local adviser rather than assuming the mandate stops at the border.
In scope – monotributo included
Small businesses and monotributistas have issued electronically since 2019 – ARCA's free Comprobantes en línea portal covers low volumes. Note the RG 5866/2026 housekeeping: new timing rules by transaction type, and buyer identification (DNI/CUIL) on consumer sales of ARS 10,000,000 or more.
In scope – and check the RG 5866 sector dates
Every invoice you issue needs a CAE before it goes out – that has been true since 2019. What is new is RG 5866/2026: if you are an insurer, bank, leasing provider, card scheme or payment-system participant, your previously exempt documents come into the regime between Sep 2026 and Mar 2027 – check your sector's date.
A single date hides the rollout. Here's the full sequence.
Already in force
All VAT-registered and monotributo taxpayers
Universal since 2019 under RG 4291/2018 – every invoice authorised with a CAE before issue. Since 1 Aug 2026 the CAE is the general mechanism, CAEA contingency-only (RG 5852/2026).
Done
1 July 2026
Directors, syndics and board members
RG 5866/2026 in force (replacing RG 5824): fees set by assembly must be invoiced electronically; new timing rules by transaction type.
Done
1 September 2026
Insurers
Electronic documentation of consumer operations plus discounts, bonuses, write-offs and returns.
Done
1 October 2026
Financial entities – leasing and foreign trade
Leasing contracts and foreign-trade operations must be documented electronically; traditional bank statements remain usable to 30 Nov 2026.
Next
1 December 2026
Banks, card issuers, payment systems
Electronic vouchers for loan operations (excluding overdrafts), card charges in statements, and payment-system transactions.
Future
1 March 2027
Co-insurance and merchant settlements
Co-insurance operations and periodic settlements to merchants from financial entities and card administrators complete the RG 5866/2026 calendar.
Future
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (CAE authorisation)
Formats
ARCA XML (CAE via web service or portal)
Region
Americas
STATUS
Live now
Scope
Universal for VAT-registered and monotributo taxpayers since 2019 (RG 4291/2018). RG 5866/2026 consolidates the regime and pulls the last exempt sectors in on a calendar: insurers from Sep 2026, financial entities' leasing and foreign-trade operations from Oct 2026, loans, cards and payment systems from Dec 2026, co-insurance and periodic merchant settlements from Mar 2027. Consumer sales of ARS 10,000,000 or more require buyer identification.
Sanctions under Ley 11.683 (procedural law) – no single published scale in the sources read. The practical penalty is that an invoice without a CAE authorisation code is not a valid document.
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