ARCA ends paper invoice booklets for monotributo social and promovido from 1 November 2026

What changed in detail

ARCA published Resolución General N° 5893/2026 and announced it on 31 August 2026. The resolution adjusts the invoicing regime to extend the duty to issue original electronic vouchers, or to use a fiscal controller, to taxpayers who until now held exceptions or paper-printing arrangements under RG 100.

Three groups come into scope. Monotributistas in the Régimen de Inclusión Social y Promoción del Trabajo Independiente (“monotributo promovido”); small contributors registered in the Registro Nacional de Efectores de Desarrollo Local y Economía Social (“monotributo social”); and contributors classed as no alcanzados in VAT — who, ARCA states, may not use a fiscal controller and must issue electronic vouchers.

On timing: the obligation applies generally from 1 November 2026, including for monotributistas sociales and promovidos. For taxpayers not subject to VAT it begins on 1 March 2027; until then they continue using printed booklets, and after that date booklets may be used only as an exceptional contingency mechanism and until the corresponding CAI expires.

ARCA adds two operational points. Where a monotributista has no authorised point of sale, ARCA will create one automatically in the Comprobantes en línea service under “Factura en línea - Monotributo”, tied to the declared tax domicile. And insurance entities under Ley N° 20.091 carrying out exclusively non-VAT operations are excluded from the RG 5866 electronic issuance scheme, with that exception applying from publication of the norm.

What it means

The population this reaches is the one least equipped for it: social and promoted monotributistas are the smallest taxpayers in the regime, often without a fixed device or reliable connectivity. ARCA’s answer is the automatic point-of-sale provisioning — which means the thing to check before November is not software but whether the domicilio fiscal on file is correct, since that is what the auto-created point of sale is bound to.

The two-date split is the trap for anyone building a rollout plan. November is not the deadline for everybody, and March 2027 is not a general grace period; which date applies turns on VAT status, not on size. The CAI expiry adds a third, taxpayer-specific date, because a booklet stops being a contingency fallback when its CAI lapses rather than on a calendar date.