26-2-2026

ARCA published General Resolution (RG) 5824/2026, introducing amendments to RG 1415, which regulates the invoicing regime. These changes will enter into force as from July 1, 2026. The most relevant modifications include the following:

• The elimination of the exemptions previously applicable to company directors, statutory auditors, members of supervisory boards, managing partners, and trustees with respect to the fees received (such fees must now be invoiced).

• The elimination of the exemption applicable to court-awarded professional fees (attorneys and court-appointed expert witnesses).

• The elimination of the exemption applicable to credit card issuers and administrators, as well as electronic payment entities.

• The elimination of the special delegated invoicing regime applicable to private medical institutions acting on behalf of healthcare professionals.

Additionally, it is now mandatory to include the identification of the purchaser when the transaction amount is equal to or greater than ARS 10.000.000. Furthermore, the purchaser’s CUIT (Argentine tax identification number) must be included whenever the buyer requires the invoice to claim a deduction for Income Tax purposes, regardless of the transaction amount.