In Argentina, the issuance of a voucher for each sale or service location will depend on the subject with which it operates. In this sense, the most used invoice types are:
- Invoice A: from registered person to registered person or monotributist.
- Invoice B: from registered person to final consumer or exempt from VAT.
- Invoice C: monotributista or exempt from VAT to all recipients.
- Invoice M: from responsible person registered to responsible person registered (keep reading to know the difference with A).
- Invoice E: from exporter to foreign subject.
- T-Invoice: hotel or accommodation service for foreign tourists.
In this article we are going to see in detail what the Federal Administration of Public Revenues (AFIP) says about each of these receipts, so that you can learn a little more about .
Although it is advisable to have the support of a professional in accounting and tax matters, we know how important it is for entrepreneurs to understand the legal concepts related to their company, whether they sell products or services within the country or abroad.
Before going on to learn about the types of invoices that exist in Argentina, we are going to briefly explain what we mean by registered responsible and monotax payer, two key terms that will be repeated throughout this guide.
Responsible registered and monotax: what are they?
In general terms, a registered person in charge is that subject who is included in the general regime and has to pay VAT, Income and Self-Employed (social security and social work) taxes individually.
For its part, a monotributista is that subject that is part of the simplified regime offered by the AFIP to small taxpayers, to pay a fixed amount monthly without having to make the liquidations of each tax.
💡 If you want to delve into what characterizes each of these subjects, we recommend you read the following articles:
Invoice Definition
Before seeing the types of official receipts that exist in Argentina, let’s see what is an invoice according to its official definition.
Account in which the items sold or the services performed are detailed with their price and that is delivered to the client to demand payment.
Spanish dictionary
As we discussed at the beginning of this article, the issuance of a receipt for each sale or service location in our country it will depend on the subject with which it operates and this derives in the classification that we are going to see next.
bill to
The is the one issued by a registered person in charge to another registered person in charge. It is usually the receipt that is used in the (business to business). If you are registered in the General Regime, this is the type of invoice that you are going to deliver to your suppliers, in case they are also registered responsible parties.
Likewise, if the registered person in charge issues invoices to a monotributor, they must be type “A” vouchers, with the legend Receiver of the voucher – Monotax Responsible.
Finally, there is the type of invoice A with the legend Operation subject to withholding. In this regard, the following:
Subjects who receive this type of receipt will act as VAT and income tax withholding agents and will have to pay the difference between the total invoiced amount and the withholding made, by bank transfer or deposit, in the bank account whose CBU was informed by the seller.
AFIP
The percentages of this withholding are:
- 50% VAT of the operation
- 3% income tax
Bill B
The is the receipt issued by a registered person in charge to final consumers. If you are registered in the General Scheme, then this is the type of invoice that you are going to deliver to the customers of your online store.
Similarly, the B invoice is issued by registered managers to those subjects exempt from VAT. In general, a subject is free to pay VAT for the type of good that it sells or the service that it provides, characterized by contributing to the common good of society.
Some examples of exempt products or services are books, education for people with disabilities, health care services, amateur sports and cultural shows, among others. If you want to see the complete list, and read Title II referring to Exemptions.
Keep in mind that invoice B contains VAT, but it is not discriminated. In this sense, the aforementioned subjects will not be able to use this tax credit.
Invoice C
The is the one issued by monotributistas or subjects exempt from VAT to all recipients in general, regardless of their tax status. If, for example, and you are monotributista, this is the type of receipt that you are going to give to your clients.
However, there is an exception for monotributistas who carry out an export operation, who, instead of delivering the “C” invoice, must issue the type “E” voucher, which we will talk about later.
Keep in mind that all monotributistas, regardless of the category in which they fall, must use electronic invoicing for all their operations with final consumers.
Invoice M
Like the A, the M invoice is issued from registered person to registered person. The difference is in the fact that the subject receiving the class “M” receipt will act as VAT and income tax withholding agent.
These types of invoices are usually authorized for taxpayers who request to issue type A invoices for the first time and present inconsistencies.
The percentages of this withholding are:
- All VAT of the operation
- 6% income tax
E-invoice
Invoice E is the one issued by an exporter (registered responsible party or monotributist) to a foreign subject.
If, for example, you carry out consulting, translation, programming, design and similar activities from Argentina for a person or company abroad, you have to issue the “E” invoice, since you are exporting services.
The type “E” invoice must be issued to the CUIT of the company of the country to which it is exported and to the type of client (whether natural or legal person), according to a list established by the AFIP. The voucher can be issued in any foreign currency or in Argentine pesos.
💡 .
Learn more:
Article
T-bill
T-bills are generally issued by hotels and accommodation services to foreign tourists.
This last voucher that we incorporate in the list of most used types of invoices in Argentina, has the peculiarity that it implies a refund established in the for transactions that are invoiced as type “T”.
How invoices are issued in Argentina
At present, the most used issuance modalities (and required by the AFIP) are: through fiscal controllers or electronic billing systems.
The registered managers, who issue invoices A, B and M, to support sales operations, locations and provision of services, works and advances that freeze price, must issue receipts with the following modalities:
💡 If you are responsible registered and want to make the request for vouchers for the first time, .
Monotributists and those exempt from VAT have to invoice electronically from the service with “Online Receipts”, the Mobile Invoicing application or using a fiscal controller.
Keep in mind that, for any of the three options, it is necessary to have the manual invoice stub, as a safeguard against contingencies that may occur with the issuance systems.
💡 To see details, .
Invoice model in Argentina
We share with you an AFIP model where it is clearly specified how to create the different types of invoice:
What is the electronic invoice, who issues it and how
As we saw in the previous section, the electronic invoice is one of the modalities required by the AFIP.
In the words of the supervisory body itself, “the electronic invoice is a digital receipt that is functional and legally equivalent to the invoice in paper format, which replaces it in most of the operations of those who are obliged to or choose to use it.”
As its name indicates, this medium allows you to manage, store and exchange receipts electronically or digitally without the need to print them, thanks to the .
Who is obliged to make the electronic invoice?
The subjects detailed below are obliged to issue electronic invoices:
- Registered managers.
- Monotributists.
- Those who develop any of the activities included in the .
- Exporters, for the .
- Traders of non-registrable used goods, framed in the .
💡If you want to know more about this topic, .
Other types of receipts in Argentina
In addition to the types of invoices that we have seen throughout this article, the AFIP recognizes other types of receipts. Some of the best known are:
- Proof of purchase of used goods to final consumers, issued by the buyer of the goods.
- or debit.
- Tax documents issued by approved tax controllers.
.
Know more:
Article
conclusion
We hope that this content has allowed you to clarify your doubts about the types of invoices that exist in Argentina and guide you when it comes to invoicing your business.
Keep in mind that this post does not have the nature of advice or recommendation to adopt a specific tax criterion, which should be consulted with tax advisors regarding all tax consequences to the extent deemed necessary.
In this sense, this guide does not constitute advice or professional service by Tiendanube on any particular matter. The company assumes no liability for any damages resulting from or in connection with the use of such information.
Facebook Comments
Disqus