e-Invoicing in Argentina: Electronic Invoice Issuance System (R.E.C.E.)
e-Invoicing in Argentina is headed towards the mandatory widespread use of a new invoicing schema starting in April 2019. The AFIP announced modifications to the electronic invoicing model through general resolutions 4290 and 4291 by introducing the Electronic Voucher Issuance System (R.E.C.E). All of this was done in order to achieve complete dematerialization of the market and to better control tax evasion.
Starting in April 2019, electronic invoicing in Argentina will be mandatory for taxpayers in all categories. The AFIP has communicated the following schedule:
- F through K: already issue electronic invoices
- E: started on October 1, 2018
- D: December 1st
- C: February 1, 2019
- B: March 1, 2019
- A: April 1, 2019
The new schema specifies that those invoices type A must be issued individually, but with B or C invoices when the amount of the invoices is less than $5,000 (AR), they can be sent in batches with the amount that corresponds to the sum of each invoice. This way the retail sector is encouraged to implement the use of electronic invoices and there are no delays in the processes. The invoice can be sent to the AFIP within five days before or after the date recorded on the invoice, except in the case of service provision where the transfer may be within 10 days before or after the date recorded on the invoice. Both must correspond to the same calendar month.
In the case of merchants and operations with final consumers, the challenge is to move from the paper invoice of the fiscal controllers to a totally electronic system in commercial retail. Therefore since August 2018, electronic e-Invoice in Argentina can be used to replace paper tickets thanks to new fiscal controllers that will automatically send transaction information to the AFIP. The businesses can even generate electronic invoices from a mobile phone, tablet or computer thanks to the program developed by the AFIP. This allows the Treasury to have information about the transactions in real time because they can generate a digital accounting ledger.
Now, clients can request an electronic invoice to replace the printed invoice. The ticket or digital invoice can be sent via mail, although taxpayers will have the option to order and request a paper copy.
Businesses using fiscal controllers have six months to adapt their operations to the electronic model.
Under RG 4291 it has been established that sales to final consumers of a value greater than or equal to $5,000 (AR) must include the surname, name, address, CUIT, CUIL, and DNI or passport number in the case of foreigners.
Centralized platform for electronic invoice issuance
At EDICOM, we propose an integrated option for your ERP system that is fully automated to issue electronic invoices to the AFIP. This solution avoids having to rely on a new fiscal controller since it connects to the ERP system and generates electronic invoices automatically and sends them securely to the AFIP.
This way, a company can continue to work on a regular basis while the electronic services adapt the ERP data structures to the requirements of the AFIP. These adaptations include the signing processes and registering the codes that guarantee fiscal control and authenticity as well as the integrity of the document.
Find out about our Ticket Portal, an electronic solution for the point of sale
We have a solution for automatically issuing customer invoices from cash receipts. The Ticket Portal simplifies the issuance of invoices at the point of sale through a web solution that allows the customers to self generate their electronic invoice.
The Ticket Portal is connected to its network of terminals at the Point of Sale (POS) and every day it imports the data of different receipts issued in each of its commercial premises.
Final consumers access a URL from which they can obtain the invoice associated with their purchase. Access to the URL requires only a computer connected to the Internet and is transparent to the user who must fill in a form with information on the purchase ticket.
The invoices issued by the ticket portal are integrated into the accounting management system of the business and are stored at EDICOM’s Data Center.