Argentina exempts smaller financial institutions from the MiPyME electronic credit invoice regime (Resolution 400/2026)
This page records one dated change. For the rules in Argentina as they stand today, see the Argentina guide →
- Jurisdiction
- Argentina
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- FYI
- Announced
- 2 October 2026
- Effective
- 2 October 2026
- Authority
- Ministry of Economy, Argentina
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Argentine financial institutions under Article 2 of Law 21.526 that are not large companies, and suppliers who invoice them.
No action unless you supply a financial institution; check the supplier's ARCA 'empresa grande' classification before issuing Factura de Credito Electronica.
Invoicing
Argentina's Secretaria de Coordinacion de Produccion (Ministry of Economy), exercising the powers of the Secretaria de Industria, Comercio y de la Pequena y Mediana Empresa, issued Resolution 400/2026 (dated 30 September 2026, published in the Boletin Oficial on 2 October 2026) providing that financial institutions under Article 2 of Law 21.526 that are not 'empresas grandes' are not subject to the 'Regimen de Factura de Credito Electronica MiPyMEs' (Law 27.440), from the point electronic-voucher issuance becomes mandatory for them under the schedule in Article 4 of ARCA RG 5866/2026. In force on publication.
What changed in detail
Resolution 400/2026 of the Secretaría de Coordinación de Producción (Ministry of Economy), exercising the powers of the Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa, is dated 30 September 2026 and was published in the Boletín Oficial on 2 October 2026. It is in force on publication.
It provides that financial institutions under Article 2 of Law 21.526 that are not ‘empresas grandes’ are not subject to the ‘Régimen de Factura de Crédito Electrónica MiPyMEs’ (Law 27.440). The exclusion applies from the point at which issuing electronic vouchers becomes mandatory for them under the schedule in Article 4 of ARCA General Resolution 5866/2026.
What it means
The exclusion depends on a classification, not on the type of institution alone: a financial institution that ARCA classes as an ‘empresa grande’ stays inside the regime. A supplier to a financial institution should check that classification before issuing a Factura de Crédito Electrónica.
Proof
Establécese que aquellas entidades financieras comprendidas en el Artículo 2° de la Ley N° 21.526 y sus modificaciones, que no revistan el carácter de “empresas grandes” en virtud de las actualizaciones anuales publicadas al efecto por la AGENCIA DE RECAUDACIÓN Y CONTROL ADUANERO (ARCA)It is established that those financial institutions covered by Article 2 of Law No. 21.526 and its amendments that do not have the status of “large companies” under the annual updates published for that purpose by the Customs and Tax Control Agency (ARCA)
Source snapshot of the official page. Open full size ↗