Argentina electronic Invoice which is named e-Factura first introduced in 2003. However it was optional. Tax authority, (AFIP – Federal Administration of Public Taxes), completed the full implementation of e-Invoice in July 2019 on mandatory basis. Argentinian e-Invoice system is an example of clearance model as Ecuador, Uruguay and Colombia. Before transmitting e-Invoices to the tax authority, taxpayers are required to register and need a CAE (Electronic Authorization Code) certificate. Issued file must be in XML format and digital signature is not required because a CAE certificate is enough.Besides QR codes must be added to e-invoices after 2021. With the most recent update, all taxpayers including small taxpayers must have to link their ERP systems to AFIP and issue invoices in required electronic format from 2022.
