Quick answer
In Argentina, invoices are issued electronically and each one must be authorized by ARCA (formerly AFIP), which assigns a CAE code. The invoice class depends on both parties: A between VAT-registered businesses, B to consumers, C from monotributistas, and E for exports. Every invoice shows both tax IDs, the point of sale and number, and the CAE.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Invoice class letter and code | A, B, C, E, or M, shown at the top, chosen by the VAT status of issuer and client. |
| Point of sale and number | A five-digit point of sale registered with ARCA plus an eight-digit sequential number, for example 00002-00000154. |
| Issuer details | Name or company name, CUIT, address, VAT status (responsable inscripto, monotributista, or exento), and start-of-activity date. |
| Client details | Name, CUIT or ID number, and VAT status. Class A invoices always need the client CUIT. |
| Date of issue | The date the invoice is issued, plus the service period when billing services. |
| Description, quantity, and price | What was sold, quantities, unit prices, and line totals. |
| IVA | Class A invoices show IVA separately by rate. Class B invoices to consumers state the IVA contained in the price. Class C invoices carry no IVA. |
| CAE, CAE due date, and QR code | The authorization code ARCA returns when the invoice is issued, with its due date and a QR code for verification. |
Good to know
A monotributista always issues class C invoices, whatever the client. A responsable inscripto issues class A to other registered businesses and to monotributistas, and class B to consumers and exempt clients.
Tax rules
IVA rates
The general IVA rate is 21 percent, with a reduced 10.5 percent rate for some goods and services and a 27 percent rate for some utilities supplied to businesses. Exports are invoiced on class E invoices without IVA.
Monotributo and the general regime
Small taxpayers in the monotributo pay a single monthly amount that covers tax and social security, and invoice without IVA. Once they exceed the monotributo income limits, they move to the general regime and start charging IVA on class A or B invoices.
Some registered businesses are assigned class M instead of class A, which means the client must withhold IVA and income tax when paying.
Electronic invoicing
Electronic invoicing is mandatory for responsables inscriptos, exempt taxpayers, and monotributistas. Invoices are issued through ARCA's free Comprobantes en línea service or through software connected to ARCA's web service, and each one receives a CAE at issue.
Small and medium businesses invoicing large companies may have to issue a Factura de Crédito Electrónica MiPyME instead, which the client must accept or reject and which can be traded as a credit instrument.
Record keeping
Keep invoices and accounting records for 10 years, the period article 328 of the Civil and Commercial Code sets for accounting books and supporting documents.
Frequently asked questions
Which invoice class do I issue in Argentina?
If you are a monotributista, always class C. If you are VAT-registered, class A to other VAT-registered businesses and monotributistas, class B to consumers and exempt clients, and class E for exports.
What is the CAE on an Argentine invoice?
It is the 14-digit authorization code ARCA assigns to each electronic invoice when it is issued. An invoice without a CAE is not valid. The CAE due date is the deadline to deliver the invoice, not a payment due date.
Is ARCA the same as AFIP?
ARCA replaced AFIP in 2024 and took over its tax and customs functions. Tax IDs, the fiscal password, and invoicing systems carried over, so many forms and guides still mention AFIP.
Related terms
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
Sources
- ARCA: Clases de comprobantes a emitir
- ARCA: Factura electrónica, emisión y autorización
- ARCA: Modalidades de emisión
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.