Argentina
One of the world's longest-running clearance models. ARCA (formerly AFIP, restructured 2024) issues a Comprobante Autorizado Electrónico (CAE) per invoice. Mandatory for all VAT-registered taxpayers regardless of size. Format: AFIP web service XML or RG 4291 batch format. CAE returned within seconds; invoice cannot legally be issued without it.
// Phased rollout
- 01 Jul 2015 · liveInitial mandate — large taxpayersFirst wave of mandatory e-invoicing under RG 3749.
- 01 Apr 2019 · livePhase 2 — all VAT-registeredRG 4290/4291 extended e-invoicing to all VAT-registered businesses.
- 01 Sept 2019 · liveFCE (Electronic Credit Invoice) for SMEsFactura de Crédito Electrónica MiPyME — financing-eligible invoice subtype.
- 22 Oct 2024 · liveARCA replaces AFIPAgencia de Recaudación y Control Aduanero replaces AFIP. Invoice rules unchanged but governance restructured.
// Penalties
Invoices issued without a valid CAE are legally void; supplier loses VAT input credit claim. Penalties under RG 4291 escalate from ARS warnings to formal fines and possible CUIT suspension.