In this article you will find information related to Requirements to issue Invoice A. It is important that you know about this subject, since there are several types of invoices in Argentina.
We also present you with information about what is an Invoice type A, when it must be issued, and the necessary forms to carry out this procedure, among other topics.
Requirements to issue an invoice to
The Requirements to issue Invoice A, are those detailed below:
Not to be obliged to issue an M-type invoice. Not to owe sworn statements, or difficulties with the electronic fiscal address or other formal lack.
To carry out this procedure you must go in person to the office of Federal Administration of Public Revenue (AFIP). Here You can check the offices that exist and where you are registered.
This is aimed at all natural and legal persons, as responsible persons registered in VAT, who carry out operations as other registered responsible persons.
If you asked for the VAT reduction In the last twelve continuous months, and for that period you had the authorization to issue class M vouchers, or you were unable to issue vouchers, you will not be able to make a type A invoice.
Have consigned the affidavit of their own assets, which belongs to the last two fiscal periods. Also, the credential as owner of cars and / or real estate. The institution must record the title as a member of the ownership of the aforementioned assets.
The necessary forms also correspond as part of the Requirements to issue Invoice A, are the ones mentioned below:
- For individuals (natural) and estates that cannot be divided
Form No. 855 in duplicate.
Form 856, for legal entities, together with:
- Form N ° 856 / A for associations of people.
- Form N ° 856 / B for other institutions, both in duplicate.
Vouchers «A with legend» (for special payment scheme)
The certificate of CBU (Uniform Bank Code Certificate, issued by the banking institution.
Now, you must present the form that corresponds to you in the office of AFIP in duplicate. This diligence is free of charge.
When should an Invoice be issued?
Consign the affidavit of the tax based on individual (personal) assets, for a value greater than or equal to $ 305,000.
Present the sworn declaration of the tax to the minimum supposed profit for a value greater than or equal to $ 200,000. Or instead, the title or contribution in the title of the real estate and / or motor vehicles.
This for a value greater than or equal to $ 150,000, unless it was acquired on October 19, 2003. Even this time the limit is lowered to $ 50,000. If these requirements are not met, you can choose to issue vouchers A that contain the Informed CBU registration.
Invoice Types in Argentina
In Argentina there are three types of invoices and they are issued according to their use and tax status. Both the person who issues the invoice, and the person who receives it. These are mentioned below:
Invoice type «A»
It is when a registered manager performs a transaction with another registered manager. This can issue some kinds of fiscal invoices:
- Invoice «A».
- Invoice «A» with the note that says «payment in CBU informed». If you have received this type of invoice, for an amount greater than $ 300, you must pay this through a bank deposit or a transfer.
- Invoice “M”, if you have received this type of invoice for an amount greater than $ 1000, you have to reserve the full VAT of the transaction, and also 3% as withholding of profits.
It should be noted that all persons as registered managers are obliged to issue the electronic invoice.
In the case of a client, do not take into account the withholding when a class “M” invoice is issued, you must make the respective self-withholding on the evaded taxes. Then you must notify them through Withholding Control System (SICORE), and then take them as withholdings suffered when paying taxes.
Invoice type “B
This type of invoice is issued when the registered manager performs a transaction with an end customer. Which is exonerated or a monotributista. This invoice includes VAT, but is not specified. The persons named above cannot use that tax credit.
Invoice type «C»
This invoice is issued by a monotributista or a person exempt from VAT. You should know that not all monotributistas must issue the electronic invoice. Only promoted monotributistas and social monotaxistas are excluded.
Invoice type «E»
These invoices are issued when export transactions are made, both abroad and in the province of Tierra del Fuego.
In addition, professionals and other people who provide services can use invoices or vouchers to pay their fees. They have to choose one, because it is not allowed to take turns issuing these receipts.
These vouchers are of a fiscal nature, similar to invoices, and different from the receipts that are issued when something is sold and we charge. When the payment is made, you must issue the invoice electronically (type A, B or C respectively), and in turn a manual receipt, since otherwise the information may be duplicated.
Every time you make purchases of goods and services, it is important to verify the authenticity of the invoices issued by the supplier. This must be done before making the payment, regardless of the condition you have (monotributista or registered person in charge).
What is Invoice to?
The “A” type invoice is that receipt (except for export tickets and invoices), which must be issued due to the condition of responsible registered in VAT, for transactions carried out with other registered managers (except those who are recipients, who have to use the “M” type receipts).
The most important characteristic of Invoice type “A” is that VAT (Value Added Tax) is fully specified and visible.
What proofs exist that support an operation?
The vouchers go according to the type of transaction that is made. And these can be:
- Invoices to export.
- Receipts for purchases of used goods or end customers, issued by the person who buys the goods.
- The vouchers issued by university professionals and other people who provide some service.
- Credit and / or debit notes. This is only for the people who issued the receipts for the first transactions, therefore they can issue these notes for rebates, bonuses, debt reduction, interest, returns and cancellations.
- The above, ONLY It occurs if there is a connection between one or more invoices or fair documentation that has been issued before. Likewise, they must comply with the requirements and standards necessary for the receipts issued by the original transactions.
- Tickets issued by registration teams, by monotributistas, if they have been conditioned, and used before 02/12/1999.
- The tax documentation processed through authorized tax inspectors, and the credit notes issued by the equipment, as authorized non-tax documentation.
- Documentation similar to that indicated above, tools that, depending on their use and habits, replace the use of the invoice. This as long as the transaction is properly personalized and obeys the stipulated requirements, according to each situation and is normally used in the issuer’s operations.
- In transactions of passage of agricultural articles. This includes fair documentation and scale tickets.
When carrying out a transaction and the recipient is an end customer, the invoices must have a series of data. As long as the value of the transaction is greater than or equal to $ 15,380. These data are detailed below:
- Names and surnames.
- The domicile address.
- CDI (Identification Code), CUIT (Unique Identification Code), CUIL (Unique Labor Identification Code). The number of the identification document DNI (National Identity Document), LE, that is to say (Book enlistment) for males and LC (Civic Notebook for women).
- In the case of foreigners, the passport or identity card. The identification process will be done when the amount of the transaction is greater than or equal to $ 7,690, and it has not been done by any permitted electronic payment instrument. Where are the following:
- Through credit cards.
- Bank transfers through debit cards.
- Prepaid cards that are not from banks.
- Also, other equitable payment methods with the rules of the Central Bank of the Argentine Republic.
The aforementioned costs will not be imposed when the transactions are carried out by responsible persons registered with VAT. And when your main operation belongs to the trade such as wholesaler, manufacturing companies, retail and wholesale marketing, repair of motorcycles and automobiles.
Now, for these operations the identification of the customer is excluded when the transaction is less than or equal to% 7,690 and the payment is made by any permitted electronic method.
Among the invalid receipts are the following:
- Non-tax documentation issued by authorized tax inspectors.
- The guides, remittances or similar documentation.
- Requirements notes, work orders, budgets and documentation with similar features.
- Vouchers, receipts that guarantee payments, by installments or in full, of a transaction which must be justified by issuing invoices.
Through the information we provide you, you already know what the Requirements to issue an Invoice A. In such a way that by following the steps mentioned, you have the opportunity to issue it.
It should be noted that the issuance of invoices is very important when carrying out any type of operation, since it is a guarantee both for the person who issues it and for the person who receives the good or service.
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