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ARCA Makes Electronic Invoicing Mandatory for More Argentine Taxpayers

The agency says the phased change will raise traceability and let it assign electronic points of sale to small social‑economy sellers.

Alerta Monotributistas: miles de contribuyentes podrían perder esta cobertura médica si no se regulariza la situación
Los comprobantes en papel quedarán limitados a situaciones de contingencia
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Overview

  • The new Resolución General 5893/2026 was published in the Boletín Oficial on Monday and puts expanded electronic invoicing rules into force with some immediate limited effects for insurance transactions.
  • The rollout is staged so that specified small taxpayers in social‑economy programs must comply from 1 November 2026 and taxpayers not subject to VAT must switch to electronic originals from 1 March 2027.
  • ARCA will assign points of sale automatically to monotributo social taxpayers who lack them and requires that printed receipt booklets become a contingency-only tool once each group enters the new regime.
  • Certain groups, including non‑VAT taxpayers and some MiPyMEs dealing under the electronic credit invoice regime, must issue exclusively electronic originals and cannot opt for fiscal controllers.
  • The change updates earlier invoicing rules to increase fiscal transparency and data for oversight while allowing short temporary printing authorizations for new activities that ARCA can reduce or deny after control checks, which will affect how small sellers operate day to day.