ARGENTINA-AFIP-DETAIL

Argentina AFIP Factura Electronica mandatory.

Definition

AFIP components: DGI (Internal Tax Office, domestic taxation), DGA (Customs General Directorate), DGRSS (Social Security General Directorate). Factura Electronica codes: Factura A (B2B IVA discriminated), Factura B (B2C end consumer), Factura C (monotributistas simplified regime), Factura E (exports), Factura M (irregular suspect). AFIP XML format, Token digital signature, CAE (Electronic Authorisation Code) generated by AFIP WSFE WebService (Web Service Factura Electronica). Mandatory QR codes since 2019 RG 4291. IVA 21% standard, 10.5% reduced (food, transport), 27% increased (utility services).

Origin

Decreto 618/97 AFIP creation 1997 ; Resolucion General RG 100/1998 Factura Electronica initial framework ; RG 1361/2002 Phase 1 ; RG 4291/2019 mandatory QR code ; RG 5142/2022 monotributistas integration.

Example in context

Mercado Libre Argentina issues Factura A B2B to enterprise sellers via AFIP WSFE: signed XML Token, CAE returned ~1-2 seconds, QR code inserted, IVA 21% invoiced ; volume ~50M invoices/month.

Related terms

• Brazil EFD-Reinf — LATAM neighbour.