One of the most relevant aspects for those who undertake, regardless of the phase in which their business is, is the . For this reason, in this article we are going to delve into the types of commercial documents validated by the AFIP that can be used when selling products or services.
The types of commercial documents that we are going to analyze are:
- Bills
- Proof of purchase of used goods to final consumers
- Receipts issued by service providers
- debit notes
- Credit notes
- Tickets issued by cash registers (this is an exceptional case that we will address later)
- Tax documents issued by approved tax controllers
- Documents equivalent to those mentioned in this list
The objective of this brief guide is to clarify what each of the commercial documents (also known as mercantile documents) consists of, so that entrepreneurs professionalize their businesses, through the delivery of valid receipts in accordance with Argentine regulations.
Before going on to the description of each receipt, we invite you to know what commercial documents are and what requirements must be met for their preparation.
What are commercial documents?
The commercial documents are the vouchers that are issued as a guarantee or receipt to prove operations or transactions. These titles allow a record of each movement and are filed in the Accounting Books of a business.
In other words, what are commercial or mercantile documents? They are those that serve to corroborate and legitimize a transaction. Likewise, they allow to guarantee the neatness in the accounting of a business.
Through these documents, it is possible to keep a record of the commercial movements made by a company: from sales to adjustments for money back in case there has been an error when charging.
Issuing these receipts helps to professionalize a business and generate trust in customers and potential customers.
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Requirements of a commercial document
According to the , when an operation is carried out and the recipient is a final consumer, the following data must be detailed:
- Surname and names
- Home
- CUIT/CUIL/CDI or identity document number (LE, LC, DNI or, in the case of foreigners, Passport or CI)
Likewise, valid invoices must contain data such as:
- Type of voucher (A, B, C, E, M and T)
- invoice number
- Date
- Issuer CUIT
- CAE/CAI and expiration date
- tax logo
We share with you an AFIP model that illustrates the requirements of a commercial document:
Types of commercial documents and their characteristics
The commercial documents that support an operation depend on the type of transaction that is carried out. In that sense, they can be:
Bills
The most used invoice types in Argentina 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 E: from exporter to foreign subject.
- T-Invoice: hotel or accommodation service for foreign tourists.
I know the detail of each one in this post:
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Proof of purchase of used goods to final consumers
This commercial document refers to the one issued by registered managers (subjects included in the general regime), whose usual activity is the purchase of used goods from final consumers for subsequent sale.
Receipts issued by service providers
University professionals and other service providers are empowered to issue Receipts C “Document valid as invoice”, instead of invoice C.
It should be noted that these subjects must choose one or the other voucher, since the indistinct or alternate issuance of these vouchers will not be valid.
debit notes
They are receipts that the company sends to the client to notify him that a certain amount was charged or debited from his account, for the concept indicated in the same note.
A debit memo may be created due to a billing error, interest charged for non-payment or late payment, and for any other reason involving an increase in an account balance.
Credit notes
The are commercial documents that are sent to the client to inform him that a certain amount has been credited to his account, for the concept indicated in the same note.
It is common to use the credit note to correct the damage of a product that has already been sold, for sales or special discounts, returns or to correct errors due to excess billing.
In Argentina, only those who issued the receipts for the original operations will be able to issue the credit and/or debit notes for discounts, bonuses, withdrawals, refunds, interest, etc., provided that they are related to one or more invoices or equivalent documents previously issued.
Tickets issued by cash registers
The AFIP specifies that these commercial documents apply to monotributistas, provided that the cash registers have been enabled and used prior to 02/12/99.
Setting the date (02/12/99) is important, since the AFIP established a progressive change from the “old technology” to the “new technology”, which aims to standardize the use of electronic invoicing.
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Tax documents issued by approved tax controllers
Fiscal controllers are electronic equipment approved by the AFIP that are used to register, issue and process receipts. Likewise, it serves as a safeguard for the data of fiscal interest that said receipts contain.
The new taxpayers registered in VAT and monotributistas can invoice through a Fiscal Controller of New Technology, approved by AFIP.
Those who decide to have these teams must generate weekly reports, even if they have not issued vouchers.
💡 Extra tip: I followed these .
Documents equivalent to those mentioned in this list
There are commercial instruments that, according to the uses and customs, substitute the use of the invoice or remittance, provided that it individualizes the operation, complies with the requirements established for each case and is used habitually in the activity of the issuing subject.
Some of these commercial documents can be:
- Work certificates.
- The receipt and settlements issued for the sale of primary products derived from agricultural, hunting, forestry and fishing activities.
- “Primary Grain Deposit Certificates”, “Primary Grain Settlements” and “Secondary Grain Settlements”, used in grain deposit, sale or consignment operations not intended for planting.
- Bill of lading and receipts used in compliance with national, provincial and municipal regulations that regulate the transfer and delivery of goods.
- Air waybill, provided that its mandatory use originates from international conventions or national regulations.
What are the invalid vouchers?
There are other types of documents or vouchers that, due to their popularity, are considered valid.
However, it is important to keep in mind that they are not, so they cannot replace invoices or serve to support operations.
Invalid vouchers are:
- Non-tax documents issued by approved tax controllers.
- Referrals, guides or equivalent documents.
- Notes of orders, work orders, budgets and documents of similar characteristics.
- Receipts, vouchers that support the total or partial payment of an operation that must be documented by issuing invoices.
- Bill stubs in restaurants, bars, eating houses or similar.
- Adding or calculating machine strips.
- Coupons or similar that are issued by virtue of credit, purchase, payment and/or debit card systems.
Here is a note about the .
What are the commercial documents most used by entrepreneurs
This answer will depend on the activity in which a given business is developed and its turnover.
However, in general terms, we can say that the commercial documents considered valid by the AFIP that are most used by entrepreneurs are invoices A, B and C.
Invoice A is usually the voucher that is used in the type of (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.
Invoice B is issued by the person in charge registered to the final consumer or exempt from VAT. 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.
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, you sell online and you are a monotributista, this is the type of receipt that you are going to give to your clients.
💡 Extra tip: keep in mind that there is an exception for monotributists who carry out an export operation, who, instead of delivering the “C” invoice, must issue the type “E” receipt.
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conclusion
There are multiple tasks that entrepreneurs must perform on a daily basis to achieve the success of their business. Invoicing correctly is one of them and we hope that this article has cleared up the main doubts on the subject.
Although it is advisable to have the advice of an accountant, understanding the most basic concepts associated with your company is a plus that will help you take a firm step on the path of entrepreneurship.
Count on him to clarify your doubts about e-commerce, digital marketing and the requirements to sell online and encourage yourself to take the leap, so that you materialize that project you have in mind.
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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