Invoice A: what is it and how to make one step by step

Invoice A is the one that is issued from a registered person to a registered person or to a single taxpayer. If you want to know the most important aspects of this, keep reading!

In this article you will discover what types of invoice A exist, as well as the requirements to issue it and how to do it.

The objective of this text is to clarify the main doubts about this topic, which is so relevant for all those people who want to register in AFIP as registered managers.

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What is a type A invoice and what is it for?

Invoice A is the one issued by a registered responsible party to another registered responsible party. 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.

Now, what does it mean to be registered in the General Regime? It means that, before the Federal Administration of Public Revenues (AFIP) you are a registered person, that is, a subject who has to pay VAT, Income and Self-Employed (social security and social work) taxes individually.

Precisely, the main characteristic of invoice A is that he appears discriminated against.

Invoice A to monotributistas

Since mid-2021, as of one, 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.

The objective of this measure is to allow taxpayers to access the benefits of the .

According to the AFIP, this law “introduced a set of modifications in the monotax that harmonize the transition to the general regime (autonomous) both in administrative terms and in the amounts of the obligations that taxpayers must face.”

Invoice A with legend “Operation subject to withholding”

There is also the type of invoice A with the legend Operation subject to withholding. In this regard, the AFIP explains 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

Invoice type “M”

The reason why we refer to the M invoice in this article is because, like the A invoice, it 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

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Requirements to issue an invoice A

To issue a type A receipt, you must meet the following requirements:

CUIT: Unique Tax Identification Code, code with which the AFIP identifies self-employed workers, businesses and companies.
with level 3 or higher.
Register a point of sale.
Enable the “Online Receipts” service.

Keep in mind that, in addition to these requirements, AFIP evaluates other aspects to approve the authorization of a taxpayer to issue type A invoices.

Some of these conditions are: that it does not have irregularities or breaches of tax obligations and that it has certain patrimonial requirements.

What is a point of sale?

This is the physical place from where the invoice is issued. In the vouchers, the point of sale corresponds to the first 4 digits. For example, in the “Invoice No. 0002 – 00000015”, the point of sale is “0002”.

These are the 6 steps you have to follow to register a point of sale:

Enter with the tax key.
Click on “Management of points of sale and addresses”.
Go to “A/B/M of points of sale” (if you can’t find it, enable it from “Administrator of Fiscal Key Relationships”).
Check the “Add” option.
Select “Online Invoice – Registered Responsible Party”, or “RECE for application and web services”, if you are a registered responsible party.
Indicate the number of the point of sale that you want to register.

How to enable the “Online Receipts” service?

An online voucher is one that was generated digitally. It can be an electronic invoice, one or debit, a receipt, etc.

These online receipts have replaced paper billing and are required to be issued by registered managers, monotributists, exporters and those who sell used goods.

To enable this service, you have to:

Enter with CUIT and tax code.
Go to “Administrator of Fiscal Key Relationships”.
Select the “Add service” option.
Mark “Interactive Services”.
Search and add the “Online Receipts” service.
Confirm.

How to make an invoice

After meeting the necessary requirements, you have to follow these instructions to issue an invoice A:

Access the with CUIT and tax code, and then go to “Online receipts”.
Choose the “Generate Receipts” option.
Indicate the point of sale to be used and the type of voucher, which, in this case, is A.
Select whether the item to be billed is products or services.
Complete the data of the recipient of the invoice: CUIT, company name, address and the conditions of sale.
Fill in the details of the receipt referring to the quantity (of products or services), the unit price and the VAT rate.
Check the summary of the information completed and check the “Confirm data” option.

Invoice model in Argentina

We share with you an AFIP model that applies to be issued in the country:

If you are thinking of or already have a consolidated company, we hope that this information will help you to understand a little more about one of the most important aspects of any business: billing.

And if you have a Tiendanube, we invite you to get to know and take advantage of the management platforms that we have integrated and that you can access from our . 🚀

Know more:

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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.