TAX
15-7-2026
Mendoza – Fiscal Transparency
The Mendoza Tax Authority established that taxpayers must detail, on “Class B” tax receipts, the Gross Income Tax rate applicable to the activity corresponding to the transaction carried out.
Local taxpayers under the General Regime and taxpayers under the Multilateral Agreement are required to include, on “Class B” tax receipts (invoices, tickets, and/or similar documents), the Gross Income Tax rate applicable to the activity related to the transaction performed. When an invoice, ticket, and/or similar document reflects multiple transactions corresponding to different activities, only the lowest applicable rate must be indicated.
The requirement to report the applicable Gross Income Tax rate established in the preceding article only applies to tax receipts issued to final consumers.
The applicable tax rate for the transaction must be stated on the invoice, ticket, and/or similar document under the following wording:
“IBMza Rate XX.XX% – Law No. 9655”
EFFECTIVE DATE: From October 1, 2026.
Mailen Riniti
Team Leader Tax
Tax Department
July 2026
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