{"id":13835,"date":"2026-03-03T13:11:21","date_gmt":"2026-03-03T10:11:21","guid":{"rendered":"https:\/\/docnova.ai\/?p=13835"},"modified":"2026-09-15T17:35:45","modified_gmt":"2026-09-15T14:35:45","slug":"argentine-declaration-mensuelle-de-liquidation-electronique-juillet-2026","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/argentina-monthly-electronic-liquidation-statement-july-2026\/","title":{"rendered":"L'AFIP argentine (ARCA) met \u00e0 jour son r\u00e9gime d'\u00e9mission de factures : la RG 1415 modifi\u00e9e (RG 5824\/2026)"},"content":{"rendered":"<style>.kb-row-layout-id13835_59b839-14 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13835_59b839-14 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13835_59b839-14 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13835_59b839-14{background-color:var(--global-palette9, #ffffff);}.kb-row-layout-id13835_59b839-14 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13835_59b839-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id13835_59b839-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13835_59b839-14 alignfull has-theme-palette9-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column13835_914db0-b0 > .kt-inside-inner-col,.kadence-column13835_914db0-b0 > 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.kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13835_8e25bb-f8\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13835_df151c-1d > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id13835_df151c-1d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id13835_df151c-1d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13835_df151c-1d{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id13835_df151c-1d > .kt-row-layout-overlay{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;}.kb-row-layout-id13835_df151c-1d{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}.kb-row-layout-id13835_df151c-1d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13835_df151c-1d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id13835_df151c-1d{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-row-layout-id13835_df151c-1d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13835_df151c-1d{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13835_df151c-1d alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col{display:flex;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col,.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > *, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13835_45ec5c-a5{text-align:center;}.kadence-column13835_45ec5c-a5{position:relative;}@media all and (max-width: 1024px){.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > *, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > *, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13835_45ec5c-a5 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13835_45ec5c-a5 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image13835_6bd0e1-82:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image13835_6bd0e1-82.kb-image-is-ratio-size, .kb-image13835_6bd0e1-82 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image13835_6bd0e1-82.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image13835_6bd0e1-82 .kb-image-is-ratio-size{align-self:unset;}.kb-image13835_6bd0e1-82{max-width:100px;}.image-is-svg.kb-image13835_6bd0e1-82{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image13835_6bd0e1-82 img{width:100%;}.kb-image13835_6bd0e1-82 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image13835_6bd0e1-82 size-full\"><img data-recalc-dims=\"1\" width=\"256\" height=\"192\" data-attachment-id=\"11723\" data-permalink=\"https:\/\/docnova.ai\/fr\/argentina-electronic-export-invoice-update-validation-rules\/argentina_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/09\/argentina_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"argentina\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/09\/argentina_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" decoding=\"async\"  loading=\"lazy\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/09\/argentina_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"argentina\" class=\"kb-img wp-image-11723\" title=\"argentina\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/09\/argentina_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/09\/argentina_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"auto, (max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc, .wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc[data-kb-block=\"kb-adv-heading13835_bda4de-fc\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc[data-kb-block=\"kb-adv-heading13835_bda4de-fc\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc[data-kb-block=\"kb-adv-heading13835_bda4de-fc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc, .wp-block-kadence-advancedheading.kt-adv-heading13835_bda4de-fc[data-kb-block=\"kb-adv-heading13835_bda4de-fc\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading13835_bda4de-fc wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading13835_bda4de-fc\"><strong>Argentina AFIP (ARCA) Updates Invoice Issuance<\/strong><br><strong>Regime: RG 1415 Amended (RG 5824\/2026)<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column13835_869d86-cc > .kt-inside-inner-col,.kadence-column13835_869d86-cc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13835_869d86-cc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13835_869d86-cc > .kt-inside-inner-col{flex-direction:column;}.kadence-column13835_869d86-cc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13835_869d86-cc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13835_869d86-cc{position:relative;}@media all and (max-width: 1024px){.kadence-column13835_869d86-cc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13835_869d86-cc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13835_869d86-cc\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Argentina <\/strong>AFIP has introduced significant modifications to the billing and registration tax regime, impacting financial, educational, and healthcare sectors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Key Regulatory Changes<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>New Document Category:<\/strong> A &#8220;Monthly Electronic Liquidation Statement&#8221; (Comprobantes de liquidaci\u00f3n electr\u00f3nica mensual) has been incorporated.<\/li>\n\n\n\n<li><strong>Eligible Entities:<\/strong> This new billing method applies to financial institutions, insurance companies, credit card issuers, private educational institutions, and prepaid medicine entities.<\/li>\n\n\n\n<li><strong>Issuance Deadlines:<\/strong> These monthly statements must be issued by the last day of each calendar month and provided to recipients within 10 consecutive days of issuance.<\/li>\n\n\n\n<li><strong>Consumer Identification Threshold:<\/strong> For operations with final consumers, the requirement to report the recipient&#8217;s ID (DNI, CUIL, or CDI) now applies if the transaction amount is equal to or exceeds <strong>10,000,000 ARS<\/strong>.<\/li>\n\n\n\n<li><strong>Point of Sale (POS) Management:<\/strong> New POS locations must be reported at least three business days before starting activities, while closures must be reported within five business days.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Specific Requirements for Private Schools<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Detailed Billing:<\/strong> Invoices for tuition fees must clearly distinguish between &#8220;Programmatic Teaching,&#8221; &#8220;Extra-programmatic Teaching&#8221; (specifying the number of modules), and &#8220;Other Concepts&#8221; such as dining or transport services.<\/li>\n\n\n\n<li><strong>Formal Validation:<\/strong> These documents must include the signature and clarification of the authorized legal representative or treasurer.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Implementation Timeline<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Effective Date:<\/strong> The resolution is effective upon publication in the Official Gazette.<\/li>\n\n\n\n<li><strong>Mandatory Compliance:<\/strong> The obligation to issue these specific documents for newly impacted subjects applies to operations conducted from <strong>July 1, 2026<\/strong>, onwards.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/biblioteca.arca.gob.ar\/search\/query\/norma.aspx?p=t:RAG%7Cn:5824%7Co:9%7Ca:2026%7Cf:12\/02\/2026\" target=\"_blank\" rel=\"noreferrer noopener\">Open the referenced source<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-slick-carousel uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"1\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/argentina-monthly-electronic-liquidation-statement-july-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Argentina AFIP (ARCA) Updates Invoice Issuance Regime: RG 1415 Amended (RG 5824\/2026)<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-03T13:11:21+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 3, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Argentina AFIP (ARCA) Updates Invoice IssuanceRegime: RG 1415 Amended (RG 5824\/2026) Argentina AFIP has introduced&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/argentina-vat-withholding-digital-platforms\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Argentina: Special VAT Withholding Regime for Digital Platforms Amended<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-12-15T12:49:31+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\td\u00e9cembre 15, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Argentina: Special VAT Withholding Regime forDigital Platforms Amended Argentina&#8217;s Tax Administration has published General Resolution&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/argentina-electronic-export-invoice-update-validation-rules\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Argentina Updates Electronic Export Invoice Web Service: New Validation Rules<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-09-16T11:27:05+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tseptembre 16, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Argentina Updates Electronic Export InvoiceWeb Service: New Validation Rules Argentina&#8217;s tax authority introduced new validation&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Argentine : L'AFIP (ARCA) met \u00e0 jour le r\u00e9gime d'\u00e9mission des factures : modification de la RG 1415 (RG 5824\/2026) L'AFIP argentine a introduit des modifications importantes dans le r\u00e9gime fiscal de facturation et d'enregistrement, ayant un impact sur les secteurs financier, \u00e9ducatif et de la sant\u00e9. Principaux changements r\u00e9glementaires Exigences sp\u00e9cifiques pour les \u00e9coles priv\u00e9es Calendrier de mise en \u0153uvre Ouvrir la source mentionn\u00e9e<\/p>","protected":false},"author":263848013,"featured_media":11725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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