ARG Tax Invoices in Foreign Currency


On Dec. 18, ARG Tax facilitated the issuance of invoices in forex.


  • ARG Tax Customs Collection and Control Agency (ARCA) published General Resolution 5616/2024 to facilitate operations scheduled, invoiced and paid in foreign currency.
  • Highlights
  • Issued clarifications on the exchange rate to be considered in specified operations.
  • Updated modalities to issue receipts for those conducting foreign currency operations.
  • Must use exchange rate for business day prior to invoice for same currency payments.
  • Furthermore, system will automatically record the exchange rate in electronic receipts in the foreign currency, when it is reported that it is cancelled in the same currency.
  • Those who use new technology fiscal controllers to document transactions in foreign currency will be able to use online receipts ARCA’s free web-based invoice system.
  • Implementation schedule for systemic adjustments that ARCA will make for receipts.
  • On Jan. 15, 2025, manuals for developers will be published, external approval enabled.
  • Also, the new version to document operations will be mandatory as of Apr. 15, 2025.
  • It will enable Online Receipts on Jan. 15, and Mobile Billing, Billing apps on Mar. 5.
  • Deadlines
  • The deadline for those who use the online receipts" service is January 15, 2025.
  • Deadline those who invoice through the web service is Apr. 15, 2025; until the implementation of systems, the issuer of the receipt must manually record forex rate.
  • Finally, the deadline is March 5, 2025 for mobile billing and billing applications.

Regulators ARG Tax
Entity Types CNSM; Corp
Reference PR, OG, 12/18/2024; RESOG-2024-5616-E-AFIP-ARCA, 12/17/2024
Functions Compliance; Financial; Legal; Reporting; Tax
Countries Argentina
Category
State
Products Corporate; Forex
Regions Am
Rule Type Final
Rule Date 12/18/2024
Effective Date 1/15/2025
Rule Id 237672
Linked to N/A
Reg. Last Update 12/18/2024
Report Section International

Last substantive update on 12/20/2024