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Argentina’s tax system is administered by ARCA (Agencia de Recaudación y Control Aduanero), which oversees the collection of IVA (Impuesto al Valor Agregado), the country’s value-added tax. Taxpayers are identified using three main types of tax identification numbers: CUIT (Clave Única de Identificación Tributaria), 11 digits (XX-XXXXXXXX-X) used by companies and legal entities with prefixes 30, 33, and 34; CUIL (Clave Única de Identificación Laboral), 11 digits used by individuals with prefixes 20, 27, and 23; and CDI (Clave de Identificación) for foreign residents without CUIT/CUIL. IVA has increased, general, and reduced rates. Argentina also applies several retention taxes: IVA Retenido (Retained VAT) with variable rates based on taxpayer category; Ganancias (Income Tax Withholding) applied to payments for services; and Ingresos Brutos (Gross Income Tax), a provincial tax with rates set by each jurisdiction. Electronic invoicing through ARCA is required for most transactions. Invoices must include a CAE (Código de Autorización Electrónico) and Point of Sale (Punto de Venta) number. Common invoice types include Tipo A (between Responsable Inscripto parties), Tipo B (to Monotributista or final consumer), Tipo C (from Monotributista or exempt entities), Tipo E (exports), and Credit Notes (Notas de Crédito). Tax regime classifications include Responsable Inscripto (full IVA obligations), Monotributo (simplified regime for small businesses), Exento (exempt from IVA), and Consumidor Final (no tax ID required).

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Base Details

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Tax Categories

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VAT Rates

Known in Spanish as “Impuesto al Valor Agregado” (IVA), Argentina’s VAT is a consumption tax applied to the sale of goods and services. The standard rate is 21%, with reduced rates of 10.5% for certain essential goods and services, and 0% for exports and specific categories.

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note
  • debit-note

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Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.