Argentina phases in VAT itemisation on consumer receipts: large companies from 1 January 2025, everyone else from 1 April 2025

What changed in detail

ARCA General Resolution 5614/2024, signed on 12 December 2024 and published in the Boletín Oficial on 13 December 2024, implements the Régimen de Transparencia Fiscal al Consumidor created by Title VII of Ley 27.743. It amends the invoicing rules in General Resolutions 1415, 3561 and 4291. Receipts from new-technology fiscal controllers, for example, gain a “TRANSPARENCIA FISCAL” heading followed by “IVA Contenido” and “Otros Impuestos Nacionales Indirectos” lines, each with its amount.

Article 6 phases the regime in by taxpayer segment:

• From 1 January 2025, “empresas grandes” as defined in article 2 of RG 4367 must itemise VAT and internal taxes on their receipts to final consumers. Internal taxes go in the “Otros Impuestos Nacionales Indirectos” field.
• All other taxpayers covered by the regime may itemise VAT from 1 January 2025 and must do so from 1 April 2025, to allow time to adapt their invoicing systems.
• Receipts issued through ARCA’s “Comprobantes en línea” service or the “Facturador Móvil” app show the VAT from 1 January 2025 regardless of segment.

Article 8 puts the resolution into force on publication.

What it means

Both phase dates are long past, so the regime now applies to every VAT-registered seller to final consumers; the transition is spent, but the itemisation duty itself remains in force. No later resolution recorded here amends RG 5614/2024.

The resolution is the operational half of Ley 27.743’s transparency rule: the law set 1 January 2025, and ARCA used article 6 to give smaller businesses three extra months. A business that used ARCA’s free online invoicing tools had no grace period at all, because those tools were updated centrally from 1 January 2025.