Argentina Expands Invoicing Transparency Mandate to SMEs

As of April 1, 2025, small and medium-sized enterprises (SMEs) in Argentina are now required to comply with the Consumer Tax Transparency Regime (RTFC) under General Resolution No. 5614/2024, published by the Customs Collection and Control Agency (ARCA).

What Does the RTFC Require?

The regulation, first introduced on December 13, 2024, obligates businesses to include a detailed breakdown of VAT and any applicable withholding taxes directly on electronic receipts. This requirement applies to all taxable transactions, aiming to give end consumers a clearer view of the tax components within the final price of goods and services.

Phased Implementation Timeline

• January 1, 2025:
  
  • Large businesses were the first to adopt the rule, with mandatory compliance from the start of the year.
  • For SMEs, participation was voluntary during this initial period.
• April 1, 2025:
  
  • The regime became mandatory for SMEs, extending the transparency requirement to a broader segment of Argentina’s business landscape.

Businesses are encouraged to review the full text of Resolution 5614/2024 and ensure their invoicing systems are updated to reflect the new requirements.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.