Tuesday, May 22, 2012

Argentina AFIPS - e-Invoicing

Legal requirements for invoicing are changing in Argentina. While they are mandatory for some industries, others are still receiving future timelines from the Argentinean tax authority Administraci├│n Federal de Ingresos P├║blicos (AFIP). Today organizations need to consider solutions for Type E export invoices, as well as the new regulations for domestic (Type A and Type B) invoices.

Regardless of the type of invoice, companies in Argentina and VAT registered importers must obtain a valid digital certificate and register it for use through one of the certification channels provided by the Argentinean tax authority (AFIP) www.afip.gov.ar. To do this, companies must first obtain a Fiscal Key or password to gain access to the AFIP web site and then link the certificate to their fiscal identification or CUIT on file with the government.

Argentina e-Invoicing Basics:
  • The MOST IMPORTANT: The AFIP requires that official document numbers be issued in sequence, so if there is a problem with one particular invoice, subsequent invoices must be placed on hold until the problem is corrected.
  • Multiple CFD Document Types (export invoice, credit memo, debit memo, etc.)
  • Real time integration of CFD Summary with Argentina Tax Authority (AFIP)
  • Export Invoices - cannot release truck for shipment without CAE number
  • All Invoices, CAE Code and Expiration Date required on printed output.
  • Mandates for Export Invoices now, Mandates for other CFD Document Types Coming Soon
Technical Requirements vary by Industry/Invoice Types
  • RG 2904 – Uses Web Services “with details”
  • RG 2485 – Uses Web Services without details
  • Export Invoices have different web service
  • Validation rules are quite strict and intricate
  • “Official Document Number” must be sequenced properly and web service is not elegant in handling this.
Communications Certificate  (Customer)
  • Also known as CFD (for Certificado Fiscal Digital)
  • Must be obtained by the Company from the AFIP web site. http://acn.afip.gob.ar/ 
  • This certificate is used to sign electronic documents and “stamp” them as having been originated by the company.
  • Need your “Clave Fiscal” to login. 
  • Process can take up to 30 days.
  • The same CFD certificate can be used to multiple web services types (e.g. Exports, Internal, etc.)
  • Used by Crossgate to login to the AFIP web services on the company’s behalf.
  • Separate “test” and “production” environments. 
Registration (Customer)
  • After receiving CFD, customer must register to activate for Web Services (& Facturador en Linea).
  • Before production, customer must link their third party provider communications certificate to the CFD web services registration via the AFIP web site. 

I hope you find this information useful.

Kevin Benedict, EDI and e-Invoicing Veteran, Consultant, Speaker and Writer
Follow me on Twitter @b2b_benedict
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Full Disclosure: I am an independent consultant and blogger. I work with and have worked with many of the companies mentioned in my articles.

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