Argentina Extends Electronic Invoicing Requirements

The Argentine tax authority (ARCA) has announced the extension of the mandatory requirements to use electronic invoicing (facturación electrónica). Taxpayers who were previously exempt or permitted to issue pre-printed paper receipts must now issue electronic invoices (comprobantes electrónicos) or use a certified point-of-sale system (controlador fiscal), including:

• Low-income micro-entrepreneurs registered in the social economy program (Monotributistas Sociales);
• Subsidized independent co…