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ARCA Scraps ‘M’ Invoices, Moves Argentina to Class ‘A’ Variants With Retention Rules From Dec. 1

The overhaul embeds retention rules with digital authorization in the standard A format to streamline compliance.

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ARCA deja sin efecto la Factura clase \"M\" desde diciembre
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Overview

  • ARCA’s Resolución General 5762/25, published Sept. 25 in the Boletín Oficial, formalizes the invoicing shift.
  • From Dec. 1, class M will no longer be authorized and first-time habilitations will be class A, class A with the legend “OPERACIÓN SUJETA A RETENCIÓN” if requirements are unmet, or class A with the legend “PAGO EN CBU INFORMADA” when only patrimonial solvency is lacking.
  • The “OPERACIÓN SUJETA A RETENCIÓN” legend obliges the recipient to withhold 100% of the applicable VAT rate and 6% for income tax.
  • Current class M issuers will be migrated automatically to class A with sequential numbering preserved, and preprinted M vouchers remain valid until their printing authorization expires.
  • Issuance now requires an electronic application, an active CUIT and at least one registered activity, and ARCA adds a preventive simulation tool while relaxing automatic quarterly behavior reclassification.