Argentina
Live since July 2015
Mandate Overview
The mandate
Argentina operates a long-standing mandatory e-invoicing regime managed by the Administración Federal de Ingresos Públicos (AFIP). After phased rollouts since 2003 for select sectors, the Factura Electrónica became universally mandatory for all VAT-registered taxpayers from July 1, 2015 (Resolución General 3749), with full coverage extending to monotributistas and small taxpayers in subsequent waves through 2019. Every invoice requires a Código de Autorización Electrónico (CAE) issued by AFIP before delivery to the buyer — a true clearance model.
Timeline
Key milestones
First phased e-invoicing pilots launched by AFIP for selected sectors
Factura Electrónica mandatory for all VAT taxpayers (RG 3749)
Mandate extended to all monotributistas (small taxpayers)
New QR code requirements and stricter authentication standards
Flowie Coverage
How Flowie supports Argentina
Flowie generates Factura Electrónica XML invoices ready for AFIP CAE clearance. Local certification partners are typically required for full transmission, web-service authentication, and CAE retrieval — particularly for businesses operating across Argentine provinces with Ingresos Brutos local taxes.
FAQ
Common questions
When does Argentine e-invoicing apply to my company?
What is the CAE and is it mandatory?
Ready for Argentina?
Flowie keeps you compliant, automatically.