Argentina AFIP (ARCA) Updates Invoice Issuance
Regime: RG 1415 Amended (RG 5824/2026)

Argentina AFIP has introduced significant modifications to the billing and registration tax regime, impacting financial, educational, and healthcare sectors.

Key Regulatory Changes

• New Document Category: A “Monthly Electronic Liquidation Statement” (Comprobantes de liquidación electrónica mensual) has been incorporated.
• Eligible Entities: This new billing method applies to financial institutions, insurance companies, credit card issuers, private educational institutions, and prepaid medicine entities.
• Issuance Deadlines: These monthly statements must be issued by the last day of each calendar month and provided to recipients within 10 consecutive days of issuance.
• Consumer Identification Threshold: For operations with final consumers, the requirement to report the recipient’s ID (DNI, CUIL, or CDI) now applies if the transaction amount is equal to or exceeds 10,000,000 ARS.
• Point of Sale (POS) Management: New POS locations must be reported at least three business days before starting activities, while closures must be reported within five business days.

Specific Requirements for Private Schools

• Detailed Billing: Invoices for tuition fees must clearly distinguish between “Programmatic Teaching,” “Extra-programmatic Teaching” (specifying the number of modules), and “Other Concepts” such as dining or transport services.
• Formal Validation: These documents must include the signature and clarification of the authorized legal representative or treasurer.

Implementation Timeline

• Effective Date: The resolution is effective upon publication in the Official Gazette.
• Mandatory Compliance: The obligation to issue these specific documents for newly impacted subjects applies to operations conducted from July 1, 2026, onwards.

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