Effective date: 1 July 2026
Type: Legislation
Argentina’s tax authority (ARCA) issued General Resolution 5824/26, effective 1 July 2026, expanding and modernizing the country’s electronic invoicing framework as part of a broader digital compliance strategy. Mandatory e-invoicing will now cover additional sectors such as financial institutions, insurers, credit card companies, prepaid health providers, and educational institutions, aligning them with existing taxpayer requirements. The regulation allows each point-of-sale terminal to be linked to a specific economic activity, improving transaction classification and supporting more accurate VAT reporting. A new monthly electronic settlement system will permit high-volume issuers to consolidate transactions with the same customer into a single monthly invoice, reducing administrative burden while enabling automated documentation and compliance checks. Invoicing data will also feed into pre-filled returns for taxpayers in the Simplified Tax Regime, helping reduce manual reporting, errors, and compliance risk.
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