15-7-2026

The province implemented the fiscal transparency regime, requiring invoices issued to final consumers to disclose the estimated amount of Gross Income Tax included in each transaction.

The Province of Entre Ríos adhered to the fiscal transparency regime, establishing new obligations for invoice issuers regarding the disclosure of Gross Income Tax on invoices issued to final consumers.

SCOPE

When sales, leases, or service provisions are made to final consumers, regardless of the place of delivery or provision, the following information must be disclosed on the tax receipt:

• The applicable Gross Income Tax rate according to the Provincial Tax Law.
• The total estimated amount of the tax included in the transaction.

INVOICE DISCLOSURE

The information must be included:

• After the transaction details and the VAT rate.
• In a vertical or horizontal layout.
• In the lower left section of the tax receipt.
• Below the wording “VAT included” and, if applicable, below “Other national taxes”.

One of the following legends may be used:

• “Provincial Taxes”
• “Gross Income Tax”
• “Liberal Professions”

IMPLEMENTATION TIMELINE

• Large taxpayers: until June 27, 2026.
• Remaining taxpayers: until October 25, 2026.

LARGE TAXPAYERS REGISTRY

https://www.ater.gob.ar/ater2/GrandesContribuyentes.asp

Tax Department

May 2026