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.