A new regulation mandates banks, credit card issuers, insurers, prepaid medical services, and schools in Argentina to begin issuing electronic invoices from July 2026.
In a significant regulatory shift, the Argentine company ARCA has announced that banks, credit card issuers, insurance companies, prepaid medical service providers, and educational institutions will be required to start issuing electronic invoices as of July 1, 2026. Previously, these industries were exempt from this obligation and had been issuing various forms of documentation that did not meet the formal requirements for approved fiscal invoices. The shift aims to streamline and enhance fiscal transparency in business operations.
The resolution introduces a new measure called the 'monthly electronic liquidation voucher,' allowing these entities to issue electronic invoices on a monthly basis, rather than individual invoices for each transaction. This is expected to ease the transition for businesses that have historically not had to comply with such stringent regulations. The change signals a broader approach by the government to modernize its tax collection and monitoring processes, ensuring that all areas of the economy are contributing appropriately to fiscal responsibilities.
Tax expert Sebastián Domínguez has prepared a guide to help businesses navigate the implications of this new regulation. He outlines the transition from informal operational documents, such as summaries and extracts, to formal electronic invoicing. This move not only enhances compliance for financial reporting but also aligns Argentina with global best practices in electronic transactions and digital record-keeping, paving the way for a more organized and accountable business environment.
