E-Invoicing expansion; monthly e-settlement; pre-filled VAT returns from July 2026
Argentina’s tax authority, Agencia de Recaudación y Control Aduanero (ARCA), has published General Resolution 5824/26 on 12 February 2026 introducing significant enhancements to the country’s electronic invoicing regime and implementing a new monthly electronic settlement system. The measures apply to transactions from 1 July 2026 and form part of a broader digital compliance strategy aimed at reducing administrative burdens and improving data-driven tax reporting – including pre-filled VAT returns
Expansion of Mandatory Electronic Invoicing
From July 2026, additional sectors must issue electronic invoices, including:
- Financial institutions
- Insurance companies
- Credit card providers
- Prepaid health plans
- Educational institutions
These entities will now align with existing e-invoicing obligations applicable to other taxpayers. Electronic invoices will be accessible via ARCA’s “My Receipts” portal and integrated into the Digital VAT Ledger/Simplified VAT system. Over time, invoice data will also feed into the Simplified Income Tax Regime.
Importantly, the regulation allows each point of sale terminal to be linked to a specific economic activity. This granular allocation facilitates more accurate classification of transactions and streamlines preparation of simplified VAT returns.
Monthly electronic settlement system
A central innovation is the introduction of a monthly electronic settlement mechanism. High-volume issuers may consolidate multiple transactions with a single customer into one monthly invoice, replacing the need to generate separate invoices per transaction. This approach:
- Reduces invoicing volume and administrative processing costs
- Generates electronic supporting documentation automatically
- Enables individuals to more easily compute VAT input tax credits and claim income tax deductions (e.g., medical expenses)
The consolidated documentation will be stored within ARCA’s database, supporting automated cross-checking and digital compliance controls.
Pre-Filled returns under the simplified tax regime
Under Argentina’s Tax Innocence Law framework, taxpayers enrolled in the Simplified Tax Regime will be the first beneficiaries. From the next tax period, relevant invoicing data will pre-populate annual returns, reducing manual adjustments and compliance risk.
See separate Argentina prefilled VAT returns.
