On Dec. 13, ARG Tax ARCA requires VAT to be included in invoices.
ARG Tax Customs Control and Collection Agency (ARCA) published General Resolution 5614/2024 to regulate fiscal transparency regime that requires VAT to be in invoices.
Highlights
1st stage requires large companies to specify VAT and indirect taxes in their invoices.
This measure will be implemented in phases, gradually extended to smaller taxpayers.
The rest of the universe of those responsible for VAT registration may join the fiscal transparency regime optionally until Mar. 31, 2025, it will be obligatory as of Apr. 1.
All the receipts must have a line detailing the amount corresponding to the VAT.
Large companies must indicate internal taxes that affect final price paid by consumer.
Effectiveness
General Resolution 5614/2024 comes into force on the date of its official publication.
The fiscal transparency regime will come into force on Jan. 1, 2025.
