What is Argentina's Factura Electronica mandatory e-invoicing?
Effective: 2015-01-01 · Authority: AFIP (Administracion Federal de Ingresos Publicos)
Argentina's Factura Electronica system operated by AFIP (Administracion Federal de Ingresos Publicos) has been mandatory for most businesses since 2015. Invoices are authorized via AFIP's web service (WSFE) and receive a CAE (Codigo de Autorizacion Electronico) before delivery. The system covers commercial invoices, receipts, and debit/credit notes.
What is the CAE authorization process?
Businesses transmit invoice data to AFIP via web service (WSFE for most businesses, WSMTXCA for multi-tax service invoices). AFIP validates and returns a CAE (Codigo de Autorizacion Electronico), a 14-digit authorization code with a validity period. The CAE must appear on the invoice. Invoices without a CAE are not legally valid.
Frequently Asked Questions
- Is Factura Electronica mandatory for all Argentine businesses?
- Most Argentine businesses are mandated to use Factura Electronica. Small taxpayers under the Monotributo regime use a simplified system. Micro-enterprises have simplified Factura MiPyME provisions. The mandate has progressively covered all business categories since its introduction.
- What is Factura MiPyME in Argentina?
- Factura MiPyME (Factura de Credito Electronica for SMEs) is a special e-invoice category for small and medium enterprises that creates a tradable electronic credit instrument. When a large buyer receives a Factura MiPyME, they must accept or reject it within 30 days, creating a legally enforceable payment obligation that SMEs can discount.
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