Argentina: Mandatory e-invoicing expanded

The Argentine Official Gazette published General Resolution No. 5893/2026 on Aug. 31. The resolution expands mandatory e-invoicing requirements for non-VAT taxpayers and taxpayers under the simplified regime for small taxpayers (RS).

The resolution introduces several changes:

Taxpayers may receive partial authorizations for specified activities subject to withholding and other receipts when they start activities, change their VAT status, or join the RS.
Taxpayers may use e-invoices and fiscal controllers without prior notice. E-invoices are required for specified transactions involving micro, small, and medium-sized enterprises (MSMEs).
Non-VAT taxpayers must issue e-invoices from March 1, 2027.
Qualifying insurance entities carrying out non-taxable transactions are exempt from the e-invoicing requirements.
Certain social-inclusion and non-VAT taxpayers may use printed invoices during contingencies from Nov. 1, 2026, and March 1, 2027, respectively, until their authorizations expire.

The resolution generally enters into force on Nov. 1, 2026.

Source: boletinoficial.gov.ar

Published on September 17, 2026