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 Administración Federal
de Ingresos Públicos (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.
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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.