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

When we talk about invoice B, we are referring to the receipt issued by a registered person in charge to the final consumer or to VAT-exempt subjects.

If you already have a business or are thinking of starting a business, this information will be useful for you, since everything related to it must be managed as neatly as possible.

In this article we are going to describe everything related to invoice B and we will show you how to issue it if it is up to you to do so.

Let us begin!

What is a type B invoice and who issues it

Invoice B 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.

If you are wondering what exactly a registered person is, you should know that, according to the AFIP, it is the taxpayer who must pay the VAT, Income and Self-Employed (social security and social work) taxes individually.

Going back to the details of invoice B, in addition to being delivered to final consumers, this voucher is issued by those responsible registered to those subjects exempt from VAT. That is to say, a subject that is free to pay VAT for the type of good that it sells or the service that it provides.

Some examples of exempt products or services are books, health care, amateur sports activities, among others. To see the complete list, you can go specifically to Title II referring to Exemptions.

A characteristic of invoice B is that it contains VAT, but it is not discriminated. In this sense, neither final consumers nor VAT-exempt subjects will be able to use this tax credit.

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What is the point of sale on an invoice B?

Both in the type B voucher and in the rest of the invoices, the point of sale corresponds to the first 4 digits that we see in these. For example, in the “Invoice No. 0002 – 00000015”, the point of sale is “0002”.

Now, when we refer to a point of sale we are actually talking about the physical place from which the invoice is issued.

To register a point of sale, you have to follow these steps:

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

How to make an invoice B

To issue a type B invoice, in addition to registering the point of sale, you have to enable the “Online Receipts” service.

To do this, enter with your CUIT and fiscal code, click on Fiscal Code Relationship Manager > Add service > Interactive Services > Online Receipts > Confirm.

After completing these steps, you have to re-enter AFIP and do the following:

1. Go to “Online checks”.
2. Choose the “Generate Receipts” option.
3. Indicate the point of sale to be used and the type of voucher, which, in this case, is B.
4. Select whether the item to be billed is products or services.
5. Complete the data of the recipient of the invoice: CUIT, company name, address and the conditions of sale. If this information is not necessary, it is invoiced as “Final Consumer”.
6. Fill in the details of the receipt referring to the quantity (of products or services) and the unit price.
7. Check the summary of the information completed and check the “Confirm data” option.

Invoice model in Argentina

In order to illustrate what the B invoice is like in Argentina, we share with you an AFIP model that applies to all those issued in the country:

Although the legal and accounting aspects of a business are usually, in some cases, quite complex, we hope that this article will allow you to understand a little more about everything that involves the invoicing of your company.

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 . 🚀

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.

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