Argentina allows a single monthly e-voucher per client
- Jurisdiction
- Argentina
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Announced
- 1 June 2026
- Effective
- 1 July 2026
- Authority
- Boletín Oficial de la República Argentina
- Verified
- Fetched from official source · high confidence
Financial entities, insurers, card and payment operators, private educational institutions and prepaid-health entities in Argentina. It is a consolidation option, not a new obligation — a month of operations per client can become one voucher.
ARCA Resolución General 5824/2026 amends the invoicing regime and introduces the 'Comprobante de Liquidación Electrónica Mensual', allowing financial entities (Law 21.526), insurers (Law 20.091), card and payment-system operators, private educational institutions (Law 26.206) and prepaid-health entities (Law 26.682) to consolidate a month's operations per client into a single monthly electronic voucher; the new issuance obligations apply to operations carried out from 1 July 2026 onward.
What changed in detail
ARCA Resolución General 5824/2026 introduces the Comprobante de Liquidación Electrónica Mensual, letting financial entities, insurers, card/payment operators, private educational institutions and prepaid-health entities consolidate a month’s operations per client into a single monthly e-voucher, for operations from 1 July 2026.
Proof
AGENCIA DE RECAUDACIÓN Y CONTROL ADUANERO Resolución General 5824/2026 RESOG-2026-5824-E-ARCA-ARCA - Procedimiento. Regímenes de emisión de comprobantes.
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