Argentina Expands E-Invoicing Obligations in February 2026 Update

In February 2026, Argentina’s tax authority, Agencia de Recaudación y Control Aduanero (ARCA), announced a significant update to the country’s electronic invoicing regime, extending mandatory e-invoicing to additional sectors and enhancing digital reporting processes. The announcement, issued via General Resolution 5824/26 on the 12th February, reinforces Argentina’s ongoing efforts to streamline VAT compliance and strengthen real-time transaction reporting.

 Key highlights of the February 2026 update:

• Expansion of mandatory e-invoicing: New sectors, including financial institutions, insurance companies, and credit card providers, are required to issue electronic invoices starting 1 July 2026.
• Monthly electronic settlement system: Businesses in the expanded categories must submit consolidated monthly transaction data to ARCA, simplifying reporting and reducing administrative workload.
• Pre-filled VAT returns: Taxpayers will benefit from automatically pre-populated VAT declarations based on e-invoice data, improving accuracy and compliance efficiency.
• Further sector extensions planned: By July 2027, additional entities such as prepaid health plans and educational institutions will be incorporated under the electronic invoicing rules.

The update reflects Argentina’s commitment to digital tax transformation, aligning with international trends toward real-time reporting and structured e-invoicing. ARCA has encouraged businesses affected by the changes to prepare their invoicing systems early and ensure compatibility with the expanded e-invoicing infrastructure.

These enhancements mark a key step in modernizing Argentina’s VAT reporting ecosystem.

Source: https://www.vatcalc.com/argentina/argentina-efactura-e-invoicing/