E-Invoicing in Argentina

E-invoicing process description

All invoices must be authorized by the Federal Administration of Public Revenue through a system that includes both a unique Electronic Authorization Code and a QR code. To create a valid e-invoice (eFactura), the issuing company must follow a predefined process:

1. Create an XML file: The issuer needs to create an XML file and fill it in with all relevant tax and recipient information, along with a digital signature.

2. Request an electronic authorization code (CAE): The code must be obtained from the AFIP to validate the invoice.

3. Obtain an authorization for the finalized invoice: The issuing company needs to submit the invoice to the AFIP through one of their online services. The invoice is then authorized by AFIP in real time.

4. Send the validated invoice to the recipient: Once authorized, the invoice can be sent to the client.

5. Accept or reject the Electronic Credit Invoice (FCE): The receiving company has the option to accept or reject the FCE within the specified period. If no action is taken within the deadline, the FCE is automatically considered accepted.

6. After acceptance, the FCE becomes an enforceable and non-negotiable security, and the payment process can begin.

For MiPyMEs, the Electronic Credit Invoice (FCE) system facilitates early payment on invoices, especially in transactions with larger companies. By issuing an FCE, these businesses can improve their working capital and secure faster payment cycles. To participate in the system, both the issuer and the recipient are required to have an Electronic Tax Address, and the issuer must have a registered bank account.

Comarch Position

Comarch is committed to meeting all regulatory requirements and will ensure full compliance through future partner cooperation.