Invoice C: what is it, who issues it and how to make it

Invoice C is the receipt issued by monotributistas or subjects exempt from VAT to all recipients. If you want to start a business in Argentina and you are going to do it by enrolling in the monotax, this article is useful for you.

Before seeing the steps you have to follow to make a type C invoice, we will briefly tell you what the monotax is and we will share a guide to sign up.

According to the Federal Administration of Public Revenues (AFIP), the monotax is a system that unifies the tax component —and Earnings— and the pension component —retirement contributions and social work— in a single monthly installment.

Thus, it becomes simpler and more agile to comply with your obligations as a small taxpayer.

If you want to register with the monotax, we invite you to read this article → .

Now yes, we are going to see in detail what a C invoice is and how to issue it.

Find out before anyone else!Subscribe to the Tiendanube newsletter and receive weekly exclusive content about Marketing, Sales, E-commerce Management, Social Networks and much more! Are you going to miss it?

What is a C invoice and who issues it

Invoice C is the one issued by monotributistas or VAT-exempt subjects 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.

An important aspect to take into account is that, according to the , all monotax payers, regardless of the category in which they fall, must use electronic invoicing for all their operations with final consumers.

On the other hand, if you are a monotributist and you carry out an export operation, instead of delivering the “C” invoice, you have to issue the type “E” receipt.

This applies, for example, when you offer consulting work, translations and similar activities from Argentina for a person or company abroad.

How to get authorization to print invoices C

Before proceeding to the issuance of the C invoice, you have to request the Printing Authorization Code (CAI) which, in addition to being used to print the receipts, is necessary to issue as credit and debit notes or remittances.

To request this authorization, it is mandatory to meet these requirements:

What is a point of sale and how to enable it?

In the words of AFIP, “the point of sale is a four-digit number that begins in ‘0001’ and continues to increase correlatively to identify the number of taxpayer voucher issuing systems.”

For example, in the “Invoice No. 0001 – 00000015”, the point of sale is “0001”.

To register a point of sale as a monotributista you have to follow these instructions:

Enter with the tax key.
Go to the Registry System service and then to “Tax Registry”.
Go to the “Points of sale” menu and click on “Add”.
Fill in the data requested by the system and press “Save”.
Check that the information is correct and click “Next”. Then you will be able to download the record of the transaction made.

How to adhere to the receipt printing authorization service?

To incorporate the “Authorization to print receipts” service, you must complete these steps:

Enter the with your CUIT/CUIL number and tax code.
Mark the option “Relationship Manager with Fiscal Code” and then select “Add service”.
Go to “Interactive Services” and in the list choose “Authorization to Print Receipts”.
Click on the “Confirm” button.
Print the form F3283/E, which is proof of having completed the first part of the procedure.

Steps to obtain authorization to print invoices C

Now that you have enabled the point of sale and joined the corresponding service, it is time to request authorization to print your type C invoices.

To do this, you have to:

Enter the with your CUIT/CUIL number and tax code.
Select the “Authorization to Print Receipts” service and check the “CAI Request” option.
Choose the “Manual request” option.
If the receipts are not receipts, indicate the point of sale, type of receipt and the quantity that you are going to order at the printer. In this step, you can incorporate all the types of documents you need through the Add Vouchers button.
If the receipts are backup, choose the corresponding option, enter the point or points of sale (if you have more than one) and click on “Save”.
In the event that another person is going to carry out the procedures before the printer (delivery and withdrawal of the material), complete their data so that they are authorized.
Submit to the printer the CAI Certificate that will appear on the screen. From this moment, you will have 10 calendar days to make the order, outside of that time, the request will expire.
After going to the printer, you have to re-enter the AFIP site with your fiscal code, choose the option “Authorization to print receipts”, select “CAI Reception” and check the checkbook withdrawal box.
Next, the system will generate the CAI Receipt Information Certificate. Make sure you comply with this last step, otherwise it will remain as pending closure and you will not be able to request new authorizations.

How to make an invoice C

We are coming to the end of this guide on the type C invoice. We are going to show you how to issue it after having completed the previous steps:

Enter the with Fiscal Key level 3 or higher.
Select “Online vouchers” and click on the option that corresponds to you as a monotributista.
On the “Online Voucher Regime” page, select the “Additional Voucher Data” option, fill in your data and save.
Click on “A/B/M Sales Points”, enable the point of sale where you are going to issue the electronic receipts and the type of receipt you are going to use. Then click on “Continue”.
I chose “Generate Receipts” and complete the issuance data.
Upload the information of the recipient of the electronic invoice and the conditions of sale.
Complete the data about the operation and click on “Continue” again.

Invoice model in Argentina

If you want to know what a C invoice should look like, we share with you an AFIP model that applies to all those issued in the country:

—

We hope that this content allows you to clarify the main doubts that usually arise when making .

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:

Article

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.