Argentina's tax authority has implemented new electronic invoicing rules and a monthly settlement system to reduce administrative burdens for businesses and simplify tax compliance for individuals, with changes taking effect from 1 July 2026.
Argentina’s tax authority (ARCA) introduced new electronic invoicing requirements and a monthly settlement system through General Resolution 5824/26 to simplify tax compliance for businesses and individuals on 13 February 2026.
Financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions must now issue electronic invoices, aligning them with existing taxpayer obligations.
These invoices will be accessible through “My Receipts”, the Digital VAT Ledger/Simplified VAT, and, in the future, in the Simplified Income Tax Regime. Additionally, the regulation permits each point of sale to be linked to a specific economic activity, streamlining the subsequent filing of the simplified VAT return.
The new monthly electronic settlement system allows high-volume issuers to consolidate transactions into a single monthly invoice per customer, rather than issuing separate invoices for each transaction. This generates electronic supporting documents that help individuals calculate VAT input credits and claim income tax deductions, such as medical expenses, without manual adjustments.
Under the Tax Innocence Law framework, taxpayers enrolled in the Simplified Income Tax Regime will benefit first, with pre-filled information appearing in their annual returns from the next tax period. The measure reduces administrative burdens by consolidating invoicing and optimising tax returns through ARCA’s automated database.
All new requirements take effect for transactions from 1 July 2026.
