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Argentina CUIT Tax ID Number — Format, Validation & Compliance Guide

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Clave Única de Identificación Tributaria (CUIT)​

The Clave Única de Identificación Tributaria (CUIT) is Argentina's primary tax identification number. Administered by ARCA (Agencia de Recaudación y Control Aduanero — the successor to AFIP since October 2024), the CUIT is required for filing tax returns, issuing electronic invoices, registering for Monotributo, opening business bank accounts, and conducting most formal commercial transactions.

Individuals and businesses obtain their CUIT by registering with ARCA. Upon registration, the CUIT establishes a taxpayer's legal identity vis-à-vis third parties and enables access to all ARCA digital services via the Clave Fiscal credential system.

CUIT Format and Structure​

The CUIT is an 11-digit number displayed in the format NN-NNNNNNNN-N:

SegmentDigitsMeaning
Type prefix2Person type code (see table below)
Base number8DNI number for individuals; ARCA-assigned for entities
Check digit1Modulo-11 verification digit

Type prefix codes:

PrefixCategory
20Male individual
27Female individual
23, 24, 25, 26Individual (duplicate-resolution codes)
30Legal entity (company)
33Legal entity (alternate)
34Legal entity (alternate)

Regex pattern (formatted with hyphens):

^(20|23|24|25|26|27|30|33|34)-\d{8}-\d$

Regex pattern (raw 11 digits, no hyphens):

^(20|23|24|25|26|27|30|33|34)\d{9}$

CUIT Checksum Validation Algorithm​

The 11th digit is a modulo-11 check digit. To validate a CUIT programmatically:

  1. Take the first 10 digits of the CUIT (strip hyphens first).
  2. Multiply each digit by the corresponding weight from the sequence: 5, 4, 3, 2, 7, 6, 5, 4, 3, 2.
  3. Sum all 10 products.
  4. Compute remainder = sum % 11.
  5. Compute check = 11 − remainder.
  6. Special cases: if check == 11 → check digit is 0; if check == 10 → check digit is 9 (number is invalid for most prefix types — ARCA will not issue such a CUIT).
  7. Compare the computed check digit against the 11th digit of the CUIT.

Example — CUIT 30-12345678-9:

Digits:  3  0  1  2  3  4  5  6  7  8
Weights: 5  4  3  2  7  6  5  4  3  2
Products:15 0  3  4  21 24 25 24 21 16  → sum = 153
153 % 11 = 10  →  11 − 10 = 1 (not 9, so use 1 as check)

Regex alone cannot validate the check digit — you must implement the full algorithm or use the ARCA public lookup.

How to Verify a CUIT​

Anyone can verify a CUIT free of charge through the ARCA public padrón service at seti.afip.gob.ar. Enter the 11-digit number (no hyphens), complete the captcha, and the system returns the taxpayer's name, tax regime, and administrative status (Active, Limited, or Inactive). A CUIT status of Inactive blocks CAE authorisation for new electronic invoices.

See the step-by-step walkthrough: How to verify a CUIT number in Argentina.

Clave Única de Identificación Laboral (CUIL)​

The CUIL (Clave Única de Identificación Laboral) is the labor and social security equivalent of the CUIT. It is administered by ANSES (not ARCA) and assigned to employees and individuals for social security contribution tracking.

Key distinction: If a person already holds a CUIT, their CUIL number is identical — the same 11-digit number is shared. The difference is which authority uses it and for which purpose. Employers and payroll software reference CUIL; ARCA references CUIT. This causes widespread confusion among expats who receive one number and are unsure which ID they hold.

Identification Code (CDI)​

The CDI (Código de Identificación) is a numeric code issued by ARCA to individuals who have no CUIT or CUIL because there is no ongoing tax or social security obligation, but who still need to be identified for a specific one-off procedure (e.g., receiving a wire transfer or registering a property). Foreigners without Argentine residency who have not yet obtained a DNI typically use a CDI as a transitional identifier.

Factura Electrónica: Invoice Types and the CAE Requirement​

All invoices in Argentina must obtain a CAE (Código de Autorización Electrónico) from ARCA before delivery to the buyer. An invoice without a CAE has no fiscal standing.

The invoice type depends on the issuer's tax regime and the buyer's status:

Invoice TypeIssuerRecipientIVA Treatment
Factura AResponsable inscripto (VAT-registered)Responsable inscriptoIVA shown separately; buyer gets tax credit
Factura BResponsable inscriptoFinal consumer, Monotributo, or exempt entityIVA included in price; no buyer credit
Factura CMonotributo taxpayerAny recipientNo IVA shown
Factura EAny regimeForeign buyer (export)Tax-free; separate CAE flow

Note: As of December 2025, Factura M (high-risk intermediary invoices) is eliminated; affected taxpayers migrate to Factura A.

Frequently Asked Questions​

Is AFIP still the tax authority, or has it been replaced by ARCA?​

AFIP was formally dissolved and replaced by ARCA (Agencia de Recaudación y Control Aduanero) through Presidential Decree 953/2024, published in the Boletín Oficial on 25 October 2024. ARCA inherits all AFIP's tax-collection and customs functions. Your existing CUIT, Clave Fiscal, and online services remain valid — the ARCA portal continues to operate at afip.gob.ar (the legacy domain redirects), and your Clave Fiscal password does not need to be reset. Contracts, tax certificates, and invoices that reference "AFIP" remain legally effective. The rename caused significant confusion during 2024–2025 as accounting software, bank portals, and government websites updated at different rates. [1] [2]

Why can't a foreigner get a Clave Fiscal Level 3 entirely online, and what documents are needed in person?​

Level 3 is the minimum required to issue electronic invoices, register for Monotributo, or file tax returns. Foreigners who do not yet hold an Argentine DNI cannot complete the biometric verification through the ARCA Móvil app, which is restricted to DNI card-holders. They must attend an ARCA service point in person, book a prior appointment online, present a completed Form 206 (Multinota), their original passport (or MERCOSUR identity card for residents of bordering countries), and register their photo, signature, and fingerprints. Smaller suburban offices are often unfamiliar with this procedure; CABA (Capital Federal) offices process it reliably. Foreigners who already hold an Argentine residency DNI can use the app and obtain Level 3 without an in-person visit. [3] [4]

What is the difference between CUIT, CUIL, and CDI — and which one do I actually need?​

All three are 11-digit numbers using the same format, which causes confusion even among long-term residents. CUIT is the tax identifier used by ARCA for all formal business and filing activity. CUIL is the social security identifier used by ANSES; if you hold a CUIT, your CUIL number is identical. CDI is a transitional code for foreigners with no Argentine DNI who need to complete a one-off procedure. For opening a business bank account, registering as a freelancer, or issuing invoices, you need a CUIT — a CUIL alone is insufficient for those purposes. Foreigners with only a CDI cannot issue electronic invoices or register for Monotributo. [5] [6]

What happens if a Monotributo taxpayer exceeds the top billing category?​

If your annual gross income surpasses the ceiling of Category K (the highest Monotributo category, updated every six months by ARCA), ARCA automatically excludes you from the simplified regime. The consequences are severe: you must immediately register under the General Regime (responsable inscripto), charge 21% IVA on all invoices, file monthly VAT returns, and pay progressive income tax (Ganancias). You cannot re-enter Monotributo for three full calendar years from the exclusion date. Exclusion is also triggered by exceeding the maximum unit sale price or electricity/rental cost limits per category, even if your total revenue is still within range. Recategorization windows open every February and August. [7] [8]

Does Argentine IVA apply to foreign digital subscriptions, and who actually remits it?​

Yes. Under Resolution General 4240/2018, Argentine consumers who pay for foreign digital services — including Netflix, Spotify, Adobe, and over 180 other listed providers — have 21% IVA withheld automatically at the point of payment. The withholding agent is the Argentine financial intermediary (credit card issuer or bank), not the foreign provider. The consumer sees the perception itemised on their card statement. Foreign SaaS providers selling B2C to Argentine users do not need to obtain a CUIT to comply — the bank handles remittance. The PAIS tax surcharge (30%) was eliminated on 23 December 2024, but the 21% IVA perception under RG 4240 remains fully in force. [9] [10]

Which invoice type must I issue, and what goes wrong when I use the wrong one?​

The invoice type depends on your tax regime and your buyer's status (see the table above). Issuing a Factura B when the buyer needs a Factura A (for IVA credit) is one of the most commonly reported B2B disputes: the buyer's accountant rejects the document, payment is withheld, and correcting it requires cancelling the original CAE authorization via ARCA and reissuing. Issuing a Factura B above ARCA's per-transaction threshold without including the buyer's CUIT triggers an automatic validation error blocking CAE issuance. Factura E (exports) requires a separate authorization flow and must be denominated in foreign currency per Resolution General 5616/2024. [11] [12]

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