Regulatory updates - Argentina

Argentina's Customs Collection and Control Agency (ARCA) has published version 4.8 of the WSFEv1 Developer Manual. The update extends the optional period for reporting the recipient's VAT status field (CondicionIVAReceptorId) through November 30, 2026. Beginning December 1, 2026, issuers must provide a valid VAT status code for recipients on applicable electronic invoices and other electronic fiscal documents.

Supported WSFEv1 methods

• FECAESolicitar: Used to request an Electronic Authorization Code (CAE). The recipient's VAT status is reported in the FECAEDetRequest/CondicionIVAReceptorId XML node.

• FECAEARegInformativo: Used to report electronic invoices and other fiscal documents issued under an Advance Electronic Authorization Code (CAEA). The recipient's VAT status is reported in the FECAEADetRequest/CondicionIVAReceptorId XML node.

Validation code updates

Version 4.8 removes transitional warning codes 10245 (CAE) and 825 (CAEA), which alerted issuers to the forthcoming VAT status requirement.

The validations for missing mandatory data remain in place: code 10246 for CAE and code 826 for CAEA. Invalid values result in a CAE rejection or CAEA observation; codes not included in ARCA’s reference catalog will be rejected in both cases.

Guidance for ERP and invoicing systems

Businesses should update their ERP and invoicing integrations before December 1, 2026, to ensure that:

• CondicionIVAReceptorId is submitted for every applicable electronic invoice and other fiscal document issued under CAE or CAEA;
• the VAT status registered for each recipient matches an active code returned by FEParamGetCondicionIvaReceptor; and
• any rules based on validation codes 10245 and 825 are updated, as those messages will no longer be triggered.

The updated WSFEv1 Developer Manual v. 4.8 is available here (in Spanish).

Key updates include:

Monthly Electronic Settlement (LEM)

A new receipt type lets financial institutions, insurers, card issuers, private schools, health insurers, and virtual asset service providers invoice monthly rather than per transaction, issuing settlements by month-end with delivery within 10 days.

Deadlines & Retail Outlets

Rules now cover payments to directors and board members, requiring invoices within 10 days of allocation. Retail points of sale can now be linked to specific registered economic activities, with a minimum tax security level required for management.

Consumer Identification

A new ARS 10,000,000 (approx. EUR 5,900) threshold makes buyer ID or passport collection mandatory above that amount, while buyers may voluntarily share their tax ID below it for deduction purposes.

Reporting Exceptions

The exemption list was expanded to include certain financial and mandatory life insurance activities.

Surety Bonds

The dedicated electronic system for surety bonds is now folded into the general invoicing framework, requiring specific policy and endorsement fields. The older standalone system remains available until December 31, 2026.

For more information you may consult the official sources: RG ARCA No. 5866/2026 | RG No. 1,415/2003 | RG No. 4,291/2018.

Version 4.3, published on 1 June 2026, has been replaced by versions 4.4 and 4.5, published on 5 June 2026. Key changes to the new versions include updated implementation dates for changes related to:

• The implementation of the Anticipated Electronic Authorization Code (CAEA) as the main contingency method from 1 August 2026
• The mandatory use of the field “CondicionIVAReceptorId”, from 1 September 2026

For full list of changes see the manual here, available in Spanish.