Argentina expands e-invoicing to Monotributo and VAT-exempt taxpayers; recipient VAT status mandatory from December
ARCA extended mandatory electronic invoicing to Monotributo (simplified regime) and VAT-exempt taxpayers, phased from August 2026 through March 2027 — a significant widening of the population, since these are the smallest taxpayers with the least system capability. Separately, recording the recipient's VAT status becomes mandatory on electronic invoices from 1 December 2026. That second change is a data requirement rather than a scope change and hits everyone already issuing: customer master records need a reliable VAT condition field, and it is commonly missing or stale in ERPs that never needed it.