Argentina’s tax authority ARCA has introduced General Resolution 5824/26, expanding mandatory e‑invoicing to new sectors and launching a monthly electronic settlement system effective 1 July 2026. The resolution also provides pre‑filled VAT returns for Simplified Tax Regime taxpayers, with invoicing data automatically populating annual returns. Electronic invoices will be available via ARCA’s “My Receipts” portal and integrated into the Digital VAT Ledger.
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VatCalc · 29 days ago
Argentina has reduced the VAT on electricity used in agro‑industrial irrigation systems to 10.5% effective 1 April 2026, cutting the standard 21% rate in half. The measure, part of the Labour Modernisation Law, targets energy consumption linked to irrigation to lower input costs for farmers and support export competitiveness.
VATCalc · about 2 months ago
Argentina’s tax authority ARCA has extended mandatory e‑invoicing to financial institutions, insurance companies and credit card providers effective 1 July 2026, introducing a monthly electronic settlement system and pre‑filled VAT returns. The General Resolution 5824/26 also plans to add prepaid health plans and educational institutions by July 2027, urging businesses to prepare early for the expanded e‑invoicing infrastructure.
TPA Global · 2 months ago
Argentina’s tax authority has introduced a new legislative framework that expands mandatory e‑invoicing to additional sectors and introduces a monthly electronic settlement system. The changes, effective 1 July 2026, also link point‑of‑sale terminals to specific economic activities and feed invoicing data into pre‑filled returns for Simplified Tax Regime taxpayers.
Fonoa · 4 months ago
Argentina has mandated electronic invoicing for all VAT‑registered, simplified regime, and exempt taxpayers since April 1 2019. Invoices must be issued via AFIP’s CAE code, transmitted in XML, and retained for five years. Non‑compliance can lead to 2‑6 day closures, and Fonoa provides integration solutions to meet these requirements.
AffPapa · 8 days ago
Ecuador’s tax authority has announced a 15% VAT on iGaming services, including betting, sports prediction markets, online video games, and digital entertainment platforms. Operators must issue receipts, collect VAT from users, and remit payments to the Servicio de Rentas Internas (SRI), while non‑resident operators using intermediaries face withholding requirements.
International Tax Review · 8 days ago
The interview with Deloitte Canada’s indirect tax partner highlights the significant impact of recent tariff escalations between Canada and the United States on trade and supply chains. It discusses Canada’s reciprocal tariff measures, the repeal of certain countermeasures, and the scheduled comprehensive review of CUSMA in 2026, underscoring the need for businesses to adapt to a rapidly evolving trade environment.
Financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions will be required to issue electronic invoices.
It allows high‑volume issuers to consolidate multiple transactions with a single customer into one monthly invoice, reducing invoicing volume and administrative costs.
Starting from the next tax period after 1 July 2026, invoicing data will pre‑populate annual returns.
Through ARCA’s “My Receipts” portal and integrated into the Digital VAT Ledger/Simplified VAT system.
This summary was published on VATfaqs.com on 20 February 2026. It relates to VAT developments in Argentina. The original source is VatCalc.
