Regulatory updates - Argentina

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Version 4.3, published on 1 June 2026, has been replaced by versions 4.4 and 4.5, published on 5 June 2026.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.

The Customs Collection and Control Agency (ARCA), published an update to the MTXA Deveoper’s manual version 0.25.5. 

The updated version mainly introduces stricter checks when issuing invoices:

• New rejections if the customer’s CUIT is invalid, inactive, unreliable, or fake
• New warnings/observations related to CUIT issues
• A change in credit note validation: now the total of all linked invoices must not exceed the credit note amount
• Adjustments affecting CAE / CAEA authorization and VAT adjustments

For a detailed summary of the updates, you can access the following link or the official manual for the developer can be found here.