Argentina’s e-invoicing regulations: B2G and B2B compliance

Argentina has one of the most advanced e-invoicing systems in Latin America, designed to improve tax compliance, reduce fraud, and streamline financial operations. The government has fully integrated electronic invoicing with its tax reporting system, ensuring real-time validation of transactions. Since 2007, businesses have been required to issue electronic invoices through the country’s centralized invoicing system, which is now a mandatory process for nearly all taxpayers.

The widespread adoption of e-invoicing in Argentina has resulted in more efficient financial transactions, better transparency, and a significant reduction in tax evasion. Companies must generate and validate invoices through the tax authority’s system before sending them to customers, ensuring full compliance with fiscal regulations.

Regulatory authority

The Federal Administration of Public Revenues (AFIP) oversees Argentina’s e-invoicing system and ensures compliance with tax regulations.

E-invoicing requirements

All businesses must issue electronic invoices for every transaction. The requirement applies to both B2G and B2B transactions, with specific rules for small taxpayers and independent professionals.

Accepted invoice formats

Invoices must be issued in CAE XML format, which is validated through AFIP’s system before being transmitted to the recipient.

Transmission channels

Invoices must be submitted via the AFIP e-invoicing system before being sent to customers or government agencies.

Digital signatures

Digital signatures are required to authenticate invoices and ensure compliance with tax regulations.

Archiving requirements

Invoices must be archived for ten years to comply with Argentine tax laws.

How B2B e-invoicing works in Argentina

Businesses generate invoices in CAE XML format and submit them through AFIP’s system for validation. Once approved, invoices are sent to customers, and records are maintained for audit purposes.

How B2G e-invoicing works in Argentina

Government suppliers must submit invoices via the AFIP system, where they are validated before being processed for payment. Public agencies rely on e-invoicing to improve efficiency and financial transparency.