Type of Compliance: Clearance
Document Storage Requirement: 10 years

Argentina’s Federal Administration of Public Taxes(AFIP) completed implementing clearance requirements in 2019 after the initial introduction in 2015. In 2021 AFIP introduced the requirement to include QR Codes on digital invoices. The clearance requirement is for suppliers to register all invoices with AFIP before sending them to customers. Invoices are provided a unique CAE(Electronic Authorisation Code) and a QR Code. There are penalties for late filings or mis-declarations which puts a responsibility on the invoice receiver to validate the invoice using the CAE Code with AFIP.

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