Argentina’s tax authority has broadened electronic invoicing requirements to VAT-exempt and non-VAT taxpayers and certain small taxpayers, while phasing out paper-based invoicing and introducing staggered implementation deadlines from August 2026 through March 2027.
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including those in the Simplified Regime for Small Taxpayers and individuals not currently subject to Value Added Tax (VAT).
The resolution phases out manual paper-based invoicing under Resolution 100 for almost all remaining taxpayer categories, migrating them to mandatory electronic invoicing or Fiscal Controllers.
The primary goal is to achieve greater transaction transparency and traceability among taxpayers who were previously exempt from electronic invoicing.
New obligated taxpayers
The resolution expands mandatory electronic invoicing requirements to three additional taxpayer categories.
VAT-exempt and VAT-non-reached taxpayers now fall under the obligation, as do social monotributistas operating under the Social Inclusion and Promotion of Independent Work Regime.
Small taxpayers registered in the National Registry of Effectors of Local Development and Social Economy—previously managed by the Ministry of Social Development—face the same requirement.
Execution and choice of invoicing modality
Newly obligated taxpayers generally enjoy flexibility in how they comply. They can adopt original electronic invoicing under RG 4291, utilise a Fiscal Controller under RG 3561, or deploy both methods simultaneously without prior ARCA notification.
This discretion has limits. MiPyMEs invoicing large companies or other MiPyMEs registered under the “Factura de Crédito Electrónica MiPyMEs” system (Law 27.440) must use exclusive electronic invoicing.
The same requirement applies to VAT-non-reached subjects and specific taxpayers listed in Annex II of General Resolution 4291.
Implementation and phased timeline
The regulation staggers implementation across three dates. Insurance entities governed by Law 20.091 that conduct non-VAT-reached activities exclusively begin immediately upon publication on 31 August 2026.
General entry into force occurs on 1 November 2026, targeting social monotributistas and registered social effectors. VAT-non-reached taxpayers receive an extended deadline of 1 March 2027, during which they must continue issuing paper invoices under RG 100.
Transition rules for printed invoice booklets
After the applicable deadline passes—either 1 November 2026 or 1 March 2027—printed physical invoice booklets become permissible only as an exceptional contingency measure. Taxpayers experiencing technical system outages may use existing booklets for contingencies until their printed authorisation expires, after which no further use is allowed.
Administrative simplification for monotributistas
ARCA has introduced automatic sales point configuration to ease the migration. Monotributistas lacking an active point of sale will receive automatic system configuration linking to the “Comprobantes en línea” service and associated with the “Factura en línea – Monotributo” option and their declared fiscal domicile. Adding further points of sale or modifying related data requires manual intervention through the “Administración de Puntos de Venta y Domicilios” service.
Modified temporary authorisations for startups and status changes
The resolution amends Article 20 of RG 100 to address new businesses or entities undergoing tax status changes such as becoming exempt, non-reached, or monotributistas.
Apart from Class “A” invoices governed by specific RG 5762 rules, other invoices receive temporary authorisation valid for 120 calendar days during the initial three months of operation. ARCA retains discretion to shorten or deny this temporary status if irregularities emerge.
