Argentina is to require taxpayers to adopt QR Codes on their e-voices from 1 March 2021. Argentinian eFactura were mandated for most taxpayers in 2019.
Quick Response Codes on invoices
QR Codes are square-format bar codes. They generally contain a URL address to link to obtain information such as invoice data. They are being adopted around the world for VAT invoicing.
Argentina is phasing in QR codes between March and June of this year. The requirements for information will include:
- Date of issue
- Issuers tax number – CUIT provided by the tax office (AFIP)
- Point of sale
- Type of Vouchers
- Voucher number
- Total
- Currency
- Quote
- Recipient Document Type (if applicable)
- Recipient Document Number (if applicable)
- Authorization Type Code
- Authorization Code
When the request for authorization to issue the electronic voucher is made through the “Online Vouchers” service and / or the “Mobile Invoice” application, the system of this Organization itself will incorporate the “QR” code into the authorized voucher.
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 |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | TBC | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| 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 |
