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🇦🇷 Argentina - E-Invoicing Specifications (AFIP/ARCA Sistema de Factura Electrónica)

Status: 🟢 Mandatory | Active Authority: ARCA (formerly AFIP - Administración Federal de Ingresos Públicos) Platform: AFIP Electronic Invoice System + ARCA New Platform

1. Context & Overview

Argentina has one of Latin America's most mature e-invoicing systems, originally launched in 2006. The system transitioned from AFIP to ARCA in 2024-2025, with ongoing regulatory updates. Argentina operates on a Clearance Model requiring pre-validation through the tax authority before invoice issuance.

DateScopeObligation
2006+Progressive rolloutInitial e-invoicing by category
July 1, 2015VAT registeredMandatory for all VAT taxpayers
Dec 18, 2024GR 5616/2024Foreign currency transaction rules
Jan 1, 2025GR 5614/2024Price display requirements (VAT breakdown)
2025ARCA TransitionMigration to new ARCA platform
OngoingAll businessesContinuous AFIP/ARCA reporting

2. Technical Workflow (Clearance Model)

Invoicerr must send invoices to ARCA/AFIP for pre-validation before delivery. CAF authorization is required for each invoice range.

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| P[Prepare Invoice Data]
    P -->|2. Request CAF| AFIP[ARCA/AFIP Platform]
    AFIP -->|3. CAF Authorization| S
    
    S -->|4. Generate Signed XML| X[XML with Digital Signature]
    X -->|5. Submit for Clearance| AFIP
    
    AFIP -->|6. Validation & Authorization| AFIP
    AFIP -->|7. Return Signed XML + QR| S
    
    S -->|8. Deliver Invoice| C[Client]
    S -->|9. Send XML to Client| C
    
    subgraph "Lifecycle"
    AFIP -.->|Status Update| S
    end

🧱 Key Components

  1. CAF (Código de Autorización de Folio): Pre-authorized invoice number range obtained from ARCA/AFIP
  2. CUIT (Clave Única de Identificación Tributaria): 11-digit tax ID for all parties
  3. Digital Certificate: Required for signing invoices (AFIP-issued or authorized providers)
  4. Electronic Signature: Mandatory for all e-invoices
  5. WSFE/WSMTX: Web services for invoice transmission

3. Data Standards & Formats

A. Required Format

  • XML Format: AFIP schema (based on CII/UBL concepts)
  • Encoding: UTF-8
  • Digital Signature: X.509 certificate with AFIP-compliant algorithms

B. Document Types

CodeDescriptionUsage
01Factura AB2B with VAT (registered taxpayers)
02Nota de Débito ADebit note for A invoices
03Nota de Crédito ACredit note for A invoices
04Factura BB2C/B2B consumer (VAT included)
05Nota de Débito BDebit note for B invoices
06Nota de Crédito BCredit note for B invoices
08Factura CExempt/Zero-rated
11Factura de ExportaciónExport invoice
12Nota de Débito de ExportaciónExport debit note
13Nota de Crédito de ExportaciónExport credit note

C. Critical Data Fields

  • CUITEmitter: Seller's tax ID
  • CUITReceiver: Buyer's tax ID (mandatory for A/B invoices)
  • Concepto: Product (1), Service (2), Mixed (3)
  • DocTipo: Buyer document type (CUIT, DNI, CUIL, etc.)
  • DocNro: Buyer document number
  • ImporteTotal: Total amount
  • ImporteIVA: VAT amount
  • CondicionIVA: VAT condition (IVA Responsable Inscripto, Consumidor Final, etc.)

4. Business Model & Compliance

A. Clearance Workflow

  1. CAF Request: Obtain authorization codes for invoice ranges
  2. Invoice Generation: Create XML with all required fields
  3. Digital Signing: Apply electronic signature
  4. Submission: Send to ARCA/AFIP web services
  5. Authorization: Receive CAE (Código de Autorización Electrónico)
  6. Delivery: Send to client (XML, PDF, or printed)

B. Special Considerations

  • Foreign Currency: Must record exchange rate from National Bank of Argentina
  • VAT Breakdown: Must show net price and VAT separately (GR 5614/2024)
  • Contingency Mode: Offline mode when API unavailable (limited validity)
  • Point of Sale (POS): Special requirements for retail transactions

C. Archiving Requirements

  • Retention Period: 10 years minimum
  • Format: Original XML + CAE confirmation
  • Location: Argentina (data sovereignty requirements)

5. Implementation Checklist

  • CUIT Registration: Obtain and verify CUIT for all entities
  • Digital Certificate: Acquire AFIP-compliant digital certificate
  • CAF System: Implement CAF request and management logic
  • XML Engine: Build XML generation for AFIP schemas
  • Signature Implementation: Integrate digital signing with certificates
  • WS Integration: Connect to AFIP/ARCA web services (WSFE/WSMTX)
  • Contingency Handling: Implement offline mode logic
  • Client Delivery: Support XML, PDF, and print formats
  • Status Tracking: Monitor authorization status and CAE retrieval
  • Document Types: Support all invoice types (A, B, C, Export)
  • Foreign Currency: Implement exchange rate recording
  • VAT Display: Ensure VAT breakdown compliance (GR 5614)

6. Resources