Through General Resolution No. 5866/2026 (hereinafter, “GR No. 5866/2026” or the “Resolution“), published in the Official Gazette on 29 June 2026 and effective as of 1 July 2026, the Federal Tax and Customs Revenue Agency (ARCA) amended General Resolutions No. 1415/2003 and No. 4291/2018, repealed General Resolutions No. 5824/2026, No. 2668, and No. 2719, and revoked Article 27 of General Resolution No. 4291/2018.
The Resolution, which affects the invoicing regime applicable to various industries, establishes, among others, the following provisions:
1. Elimination of Various Exemptions from the Obligation to Issue Tax Receipts
General Resolution No. 5866/2026 formalizes the elimination of several exemptions contained in General Resolution No. 1415/2003 regarding the obligation to issue tax receipts, thereby incorporating into the general invoicing regime categories of taxpayers that had previously been exempt. These include private educational institutions, financial institutions, insurance companies, prepaid healthcare providers, card issuers and administrators, corporate directors and officers, and professionals receiving court-awarded fees.
GR No. 5866/2026 permanently incorporates into General Resolution No. 1415/2003 the amendments previously introduced by the repealed GR No. 5824/2026 through the complete replacement of Annex I thereof. In addition, it provides for specific exemptions applicable to certain foreign currency purchase and sale transactions conducted by financial institutions and to the issuance of mandatory life insurance policies by insurance companies.
Accordingly, the following remain exempt from the obligation to issue tax receipts: government agencies not operating as state-owned enterprises or mixed-capital entities; the postal service with respect to the sale of postage stamps; the sale of lottery tickets and gambling products; transactions carried out through vending machines equipped with control devices; employees in a dependency relationship; and domestic service workers.
2. Monthly Electronic Settlement Regime
The Resolution maintains the monthly electronic settlement regime, under which certain taxpayers—including financial institutions, insurance companies, card administrators, prepaid healthcare providers, private educational institutions, and virtual asset service providers registered with the National Securities Commission (CNV)—may either issue a tax receipt for each individual transaction or consolidate all transactions carried out with the same customer into a single monthly tax receipt.
The corresponding tax receipts must be issued no later than the last day of each calendar month, made available to customers within the following ten (10) calendar days, and retained, together with the supporting documentation, for the applicable statutory retention periods.
3. Taxpayer Identification Requirement
Entities required to issue tax receipts must identify the purchaser of goods or services by recording the purchaser’s National Identity Document (DNI), Labor and Tax Identification Code (CUIL), Tax Identification Code (CDI), or passport in transactions equal to or exceeding ARS 10,000,000.
Furthermore, such identification may also be requested by the purchaser even where the transaction amount does not reach such threshold, provided that the related expense is intended to be claimed as a deductible expense for Argentine Income Tax purposes.
4. Phased Implementation Schedule
The principal innovation introduced by the Resolution is the implementation of a phased entry-into-force schedule, replacing the originally established implementation timeline and granting additional time for taxpayers to adapt their invoicing systems.
Accordingly:
- As from 1 September 2026, insurance companies must begin issuing tax receipts for transactions carried out with final consumers and simplified tax regime taxpayers (Monotributistas).
- As from 1 October 2026, financial institutions will initially be required to issue tax receipts in connection with leasing transactions and foreign trade operations.
- As from 1 December 2026, the regime will be extended to the remaining covered banking transactions—primarily loans and transactions involving VAT non-registered or VAT-exempt persons—as well as to credit card issuers, purchasing card administrators, and transfer payment system administrators, with respect to charges included in the statements issued to cardholders.
- Finally, as from 1 March 2027, the obligations applicable to insurance companies in relation to co-insurance transactions, as well as the periodic settlements issued by financial institutions and card administrators to affiliated merchants in connection with integrated merchant fees, will become effective.
With respect to all other taxpayers, the Resolution does not introduce substantial changes, as it merely incorporates and consolidates the amendments previously provided for under repealed General Resolution No. 5824/2026, whose implementation schedule had already established the entry into force of the relevant regime as of 1 July 2026. Accordingly, such taxpayers must comply with the applicable obligations as from that date.
Conclusion
General Resolution No. 5866/2026 consolidates into a single regulatory framework the amendments introduced to Argentina’s electronic invoicing regime, thereby simplifying its application while reorganizing the implementation schedule applicable to certain industries in response to requests submitted by those sectors.
The Resolution also reinforces the monthly electronic settlement regime as an administrative simplification mechanism and establishes additional requirements aimed at enhancing the traceability of commercial transactions.