Argentina’s tax authority, AFIP – Federal Administration of Public Taxes, completed the mandatory imposition of eFactura in July 2019. E-invoices had first been introduced in 2003 on a voluntary basis. QR codes on e-invoices were imposed in the first half of 2021.
You can keep up-to-date with VAT Calc’s global live VAT invoice transaction and e-invoice blog on country real-time reporting reforms. Want to keep up-to-date? Sign-up for our global VAT and GST news.
eFactura invoice clearance
All taxpayers must now follow the following steps to issue a valid tax invoice:
- Register with AFIP for a CAE (Electronic Authorization Code) certificate to issue invoices. Invoices may only be produced via this login code. Note: digital signatures on invoices are not required.
- Invoices can be created either within AFIP’s portal, or via adapted accounting or invoice software.
- Invoices are transmitted to AFIP in XML-format. They are then provided with a CAE unique number with an expiry date. This code should be added to any delivery notes for goods, too.
- Invoices, once created with AFIP, may then be printed with a bar code (QR Code from March 2021) for the customer. The invoice must include the CAE for the customer to validate.
Small taxpayer e-invoices 2022
From 2022, all taxpayers must have adopted their invoicing platforms to enable the issuance of ‘invoice A’, a limited invoice for small taxpayers. – Monotributustas.
Central and South America e-invoicing
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model 1 Dec 2021|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2019||Voluntary e-invoicing|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||2022||2019 pilot of govt pre-clearance model; 2021 completion target|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|