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.
Financial institutions, insurers, credit card companies, prepaid health providers, and educational institutions must adopt mandatory e‑invoicing.
High‑volume issuers can consolidate transactions with the same customer into a single monthly invoice, reducing administrative burden.
The data will feed into pre‑filled returns, reducing manual reporting and compliance risk.
Each point‑of‑sale terminal can now be linked to a specific economic activity.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
VATCalc · 10 days 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.
VatCalc · 15 days ago
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.
Fonoa · about 2 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.
Vertex, Inc. · about 12 hours ago
Mexico’s e‑invoicing regime, governed by the CFDI XML format (Anexo 20, version 4.0), applies universally to all taxpayers and covers B2B, B2C, and B2G transactions with no turnover threshold. The 2026 tax reform tightens authenticity checks, expands SAT enforcement powers, and imposes fines of 5–10 % of invoice value for non‑compliance.
WTW · 9 days ago
Mexico amended its Federal Revenue Law on 7 November 2025, removing the ability to recover 16% VAT on goods and services used in major medical insurance claims. The change is retroactive from 1 January 2025 and is expected to raise major medical costs by 10‑12%, potentially increasing loss ratios by 8‑12% and overall captive costs by over 20%. WTW recommends early engagement and scenario analysis to manage the impact.
WTW · 9 days ago
Mexico amended its Federal Revenue Law on 7 November 2025, removing insurers’ ability to recover 16% VAT on goods and services used in covered major medical treatments. The change is retroactive from 1 January 2025 and is expected to raise major medical costs by 10‑12%, potentially increasing loss ratios by 8‑12% and overall captive costs by over 20%.
