Argentina pushes the CAEA contingency-only regime to 1 August
- Jurisdiction
- Argentina
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Announced
- 29 May 2026
- Effective
- 1 August 2026
- Authority
- Boletín Oficial de la República Argentina
- Verified
- Fetched from official source · high confidence
Argentine e-invoice issuers using CAEA. Until 1 August the regime is looser, not tighter: no prior adhesion request is needed to use CAEA as a contingency mode, and no new adhesions to CAEA as a primary mode are accepted.
ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 (CAEA-as-contingency-only electronic invoicing regime) from 1 June 2026 to 1 August 2026; from 1 June 2026 no prior adhesion request is needed to use CAEA as a contingency mode and no new adhesions to CAEA as a primary mode are accepted.
What changed in detail
ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 — the regime that limits the CAEA (Código de Autorización Electrónico Anticipado) to use as a contingency-only mode of electronic invoicing — from 1 June 2026 to 1 August 2026. In the interim, from 1 June 2026 no prior adhesion request is needed to use CAEA as a contingency mode, and no new adhesions to CAEA as a primary mode are accepted.
What it means
The substance of the reform is unchanged — CAEA is being narrowed to a fallback for when the CAE real-time authorisation service is unavailable — but the clock moves to 1 August 2026. Argentine taxpayers who rely on CAEA as a primary issuing mode have two extra months to migrate to CAE, and during the bridge period they can still invoke CAEA contingency without a prior adhesion request. Verify an Argentine counterparty with the Argentina CUIT validator.
Proof
AGENCIA DE RECAUDACIÓN Y CONTROL ADUANERO Resolución General 5852/2026 RESOG-2026-5852-E-ARCA-ARCA - Procedimiento. Código de Autorización Electrónico Anticipado “C.A.E.A.”.
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