Argentina ARCA/AFIP Electronic Invoicing
ARCA-validated e-invoicing for Argentine operations. Factura electrónica with CAE, multi-jurisdictional IIBB, retentions, and export documentation.
What ARCA requires
Argentina's ARCA (Agencia de Recaudación y Control Aduanero, formerly AFIP) oversees federal fiscal compliance including electronic invoicing. Every invoice receives a CAE (Código de Autorización Electrónico) as its authoritative identifier. The country has added complexity: multi-jurisdictional Impuesto a los Ingresos Brutos (IIBB) varying by province.
Argentine-specific complexity
- IVA (21% general, 10.5% reduced, 27% special) calculation
- IIBB per province (convenio multilateral)
- Retenciones and percepciones IVA + IIBB
- SENASA agricultural documentation for farm exports
- Impuesto PAIS on foreign-currency transactions
Document types
- Factura A (B2B between registered taxpayers)
- Factura B (B2C)
- Factura C (exempt or small-business)
- Nota de crédito / nota de débito
- Remito electrónico
- Factura de exportación