Argentina ARCA V4

Key: ar-arca-v4 Module: github.com/invopop/gobl Support for the Argentina ARCA v4 standard for electronic invoicing.

Sources

Argentina ARCA V4

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Extension Keys

One or all of the following extensions may be required as part of the correction options. See the Extensions section for possible values.

ar-arca-doc-type

Extensions

Argentina ARCA Document Type

Code used to identify the type of document being issued. This can always be set directly. If not provided, GOBL will automatically determine it during normalization based on the following rules: Type C (Simplified Tax Scheme / Monotributo supplier): If the invoice has the monotax tag set, the document type will be 11 (Invoice C), 13 (Credit Note C), or 12 (Debit Note C). Type A (B2B with VAT-registered customers): If the customer’s ar-arca-vat-status extension is one of 1 (Registered Company), 6 (Monotributo Responsible), 13 (Social Monotributista), or 16 (Promoted Independent Worker), the document type will be 1 (Invoice A), 3 (Credit Note A), or 2 (Debit Note A). Type B (B2C or other scenarios): For all other cases (final consumers, foreign customers, exempt entities, or when no customer is provided), the document type will be 6 (Invoice B), 8 (Credit Note B), or 7 (Debit Note B). For other document types the value must be set manually.

ar-arca-doc-type

Code	Name
`1`	Invoice A
`2`	Debit Note A
`3`	Credit Note A
`4`	Receipt A
`5`	Cash Sales Note A
`6`	Invoice B
`7`	Debit Note B
`8`	Credit Note B
`9`	Receipt B
`10`	Cash Sales Note B
`11`	Invoice C
`12`	Debit Note C
`13`	Credit Note C
`15`	Receipt C
`34`	Invoices A per Annex I, Section A, subsection f), R.G. No. 1415
`35`	Vouchers B per Annex I, Section A, subsection f), R.G. No. 1415
`39`	Other Vouchers A compliant with R.G. No. 1415
`40`	Other Vouchers B compliant with R.G. No. 1415
`49`	Used Goods Purchase Invoice to Final Consumer
`51`	Invoice A with Legend ‘Subject to Withholding’
`52`	Debit Note A with Legend ‘Subject to Withholding’
`53`	Credit Note A with Legend ‘Subject to Withholding’
`54`	Receipt A with Legend ‘Subject to Withholding’
`60`	Sales Account and Product Settlement A
`61`	Sales Account and Product Settlement B
`63`	Settlement A
`64`	Settlement B
`201`	MiPyMEs Electronic Credit Invoice (FCE) A
`202`	MiPyMEs Electronic Debit Note (FCE) A
`203`	MiPyMEs Electronic Credit Note (FCE) A
`206`	MiPyMEs Electronic Credit Invoice (FCE) B
`207`	MiPyMEs Electronic Debit Note (FCE) B
`208`	MiPyMEs Electronic Credit Note (FCE) B
`211`	MiPyMEs Electronic Credit Invoice (FCE) C
`212`	MiPyMEs Electronic Debit Note (FCE) C
`213`	MiPyMEs Electronic Credit Note (FCE) C
`195`	Invoice T
`196`	Debit Note T
`197`	Credit Note T

Argentina ARCA Concept (Goods, services, or both)

Code used to identify the invoice concept, indicating whether the invoice covers goods, services, or both. This extension is automatically determined by GOBL based on the key field of each line item:

1 (Products): All line items have key set to goods.
2 (Services): All line items have key empty, unset, or set to any value other than goods.
3 (Products and Services): The invoice contains a mix of both goods and services.

When the concept is 2 (Services) or 3 (Products and Services), the invoice must include an ordering period and payment terms with due dates.

ar-arca-concept

Code	Name
`1`	Goods
`2`	Services
`3`	Goods and services

Argentina ARCA Tax Type

Code used to identify the type of tax applied as a charge. This is used for taxes other than VAT that need to be included in the invoice (national taxes, provincial taxes, withholdings, etc.). These taxes must be added as invoice charges (not in line items) with the charge key set to tax, a percent value (required, amounts are not accepted), and this extension to specify the tax type. Example - Tax applied to invoice total:

"charges": [
	{
		"key": "tax",
		"percent": "3%",
		"ext": {
			"ar-arca-tax-type": "1"
		}
	}
]

Example - Tax applied to a specific base:

"charges": [
	{
		"key": "tax",
		"percent": "3%",
		"base": "1000.00",
		"ext": {
			"ar-arca-tax-type": "1"
		}
	}
]

Validation rules:

When a charge has key: tax, this extension is required.
The percent field is required when this extension is present.
When using code 99 (Other), the charge reason field is required to describe the tax.

ar-arca-tax-type

Code	Name
`1`	National Taxes
`2`	Provincial Taxes
`3`	Municipal Taxes
`4`	Internal Taxes
`5`	Gross Income Tax
`6`	VAT Prepayment
`7`	Gross Income Tax Prepayment
`8`	Municipal Taxes Prepayment
`9`	Other Prepayments
`13`	VAT Not Categorized Prepayment
`99`	Other

Argentina ARCA VAT Rate

Code used to identify the VAT rate applied to line items. This extension is automatically determined by GOBL based on the tax rate key defined in the Argentine tax regime:

zero rate (0%) → code 3
reduced rate (10.5%) → code 4
standard rate (21%) → code 5
increased rate (27%) → code 6

For the special reduced rates of 5% and 2.5%, the extension must be set manually on the line tax as these are not covered by the standard rate keys:

5% → code 8
2.5% → code 9

ar-arca-vat-rate

Code	Name
`3`	0%
`4`	10.5%
`5`	21%
`6`	27%
`8`	5%
`9`	2.5%

Argentina ARCA Customer Identity Type

Code used to identify the type of identity document in the customer’s identities field. This extension is typically only needed for B2C operations where the customer needs to provide an identification number but does not have a tax ID. Common examples include DNI (code 96), passport, or provincial identity cards. When the customer has a CUIT, CUIL, or a valid foreign tax identification number, these should be included in the tax_id field instead, and this extension is not required. Example usage for a final consumer with DNI:

"customer": {
	"name": "John Doe",
	"identities": [
		{
			"code": "12345678",
			"ext": {
				"ar-arca-identity-type": "96"
			}
		}
	],
	"ext": {
		"ar-arca-vat-status": "5"
	}
}

ar-arca-identity-type

Code	Name
`00`	CI Capital Federal
`01`	CI Buenos Aires
`02`	CI Catamarca
`03`	CI Córdoba
`04`	CI Corrientes
`05`	CI Entre Ríos
`06`	CI Jujuy
`07`	CI Mendoza
`08`	CI La Rioja
`09`	CI Salta
`10`	CI San Juan
`11`	CI San Luis
`12`	CI Santa Fe
`13`	CI Santiago del Estero
`14`	CI Tucumán
`16`	CI Chaco
`17`	CI Chubut
`18`	CI Formosa
`19`	CI Misiones
`20`	CI Neuquén
`21`	CI La Pampa
`22`	CI Río Negro
`23`	CI Santa Cruz
`24`	CI Tierra del Fuego
`80`	CUIT (Unique Tax Identification Number)
`86`	CUIL (Unique Labor Identification Number)
`87`	CDI
`89`	LE
`90`	LC
`91`	Foreign CI
`92`	In Process
`93`	Birth Certificate
`94`	Passport
`95`	CI Bs. As. RNP
`96`	DNI
`99`	Final Consumer

Customer VAT Status

Code used to identify the VAT status of the customer. This extension must be included in the customer’s ext field when the customer is required. GOBL will automatically normalize this value based on the customer’s tax identification: Customer without tax ID (final consumers): Defaults to 5 (Final Consumer). Also accepts 4 (Exempt Subject), 7 (Uncategorized), 10 (VAT Exempt Law 19640), or 15 (VAT Not Applicable). Customer with foreign tax ID: Defaults to 9 (Foreign Customer). Also accepts 8 (Foreign Supplier). Customer with Argentine tax ID (CUIT/CUIL): Defaults to 1 (Registered VAT Company). Also accepts 6 (Monotributo), 13 (Social Monotributista), 16 (Promoted Independent Worker), 4 (Exempt Subject), 7 (Uncategorized), 10 (VAT Exempt Law 19640), or 15 (VAT Not Applicable). The VAT status is validated against the document type:

Type A documents (1, 2, 3, etc.): Require VAT status 1, 6, 13, or 16.
Type B documents (6, 7, 8, etc.): Cannot have VAT status 1, 6, 13, or 16.
Document type 49 (Used Goods Purchase Invoice): Requires VAT status 5 (Final Consumer).

ar-arca-vat-status

Code	Name
`1`	Registered VAT Company
`4`	VAT Exempt Subject
`5`	Final Consumer
`6`	Monotributo Responsible
`7`	Uncategorized Subject
`8`	Foreign Supplier
`9`	Foreign Customer
`10`	VAT Exempt - Law N° 19.640
`13`	Social Monotributista
`15`	VAT Not Applicable
`16`	Promoted Independent Worker Monotributista

Argentina ARCA Tourism Issuer-Receiver Relationship

Code that identifies the relationship between the issuer and the receiver for tourism invoices (Comprobante T). Required on the invoice tax.ext when the document type is 195 (Invoice T), 196 (Debit Note T), or 197 (Credit Note T). Corresponds to codigoRelacionEmisorReceptor in the WSCT web service.

ar-arca-tourism-type

Code	Name
`1`	Direct Accommodation to Non-Resident Tourist
`2`	Accommodation to Resident Travel Agency
`3`	Accommodation to Non-Resident Travel Agency
`4`	Resident Travel Agency to Non-Resident Travel Agency
`5`	Resident Travel Agency to Non-Resident Tourist
`6`	Resident Travel Agency to Resident Travel Agency

Argentina ARCA Tourism Item Code

Code that identifies the type of tourism item on a line. Used on line item tax.ext for tourism invoices (Comprobante T, doc types 195/196/197). Corresponds to codigoTurismo in the WSCT web service. Additional codes may be available via the consultarCodigosItemTurismo operation of the WSCT service.

ar-arca-tourism-item

Code	Name
`1`	Hotel without Breakfast
`2`	Hotel with Breakfast
`5`	Surplus

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [ARS]	`GOBL-AR-ARCA-BILL-INVOICE-24` Invoice must be in ARS or provide exchange rate for conversion
Invoice	Type matches doc type credit note	`GOBL-AR-ARCA-BILL-INVOICE-05` Invoice type is credit-note but ar-arca-doc-type is not a credit note
Invoice	Type matches doc type debit note	`GOBL-AR-ARCA-BILL-INVOICE-06` Invoice type is debit-note but ar-arca-doc-type is not a debit note
Invoice	Doc type credit note matches type	`GOBL-AR-ARCA-BILL-INVOICE-07` Ar-arca-doc-type is a credit note but invoice type is not credit-note
Invoice	Doc type debit note matches type	`GOBL-AR-ARCA-BILL-INVOICE-08` Doc type is a debit note but invoice type is not debit-note
Invoice	Doc type 49 vat status	`GOBL-AR-ARCA-BILL-INVOICE-12` Document type 49 (Used Goods Purchase Invoice) requires customer VAT status to be 5 (Final Consumer)
Invoice	Doc type A vat status	`GOBL-AR-ARCA-BILL-INVOICE-13` Document type A requires customer VAT status to be one of [1 6 13 16]
Invoice	Doc type B vat status	`GOBL-AR-ARCA-BILL-INVOICE-14` Document type B cannot have customer VAT status [1 6 13 16]
`series`	Present	`GOBL-AR-ARCA-BILL-INVOICE-01` Series is required
`series`	Valid series	`GOBL-AR-ARCA-BILL-INVOICE-02` Series must be a valid number between 1 and 99998
`tax`	Present	`GOBL-AR-ARCA-BILL-INVOICE-03` Tax is required
`tax.ext`	Ext require [ar-arca-doc-type]	`GOBL-AR-ARCA-BILL-INVOICE-04` Tax requires ‘ar-arca-doc-type’ extension
`customer`	Customer required Present	`GOBL-AR-ARCA-BILL-INVOICE-09` Customer is required
`customer`	Has tax ID or identity	`GOBL-AR-ARCA-BILL-INVOICE-10` Must have a tax_id, or an identity with ext ‘ar-arca-identity-type’
`customer.ext`	Ext require [ar-arca-vat-status]	`GOBL-AR-ARCA-BILL-INVOICE-11` Customer requires ‘ar-arca-vat-status’ extension
`ordering`	Concept is services Present	`GOBL-AR-ARCA-BILL-INVOICE-15` Ordering is required for services
`ordering.period`	Concept is services Present	`GOBL-AR-ARCA-BILL-INVOICE-16` Ordering period is required for services
`payment`	Concept is services Present	`GOBL-AR-ARCA-BILL-INVOICE-17` Payment is required for services
`payment.terms`	Concept is services Present	`GOBL-AR-ARCA-BILL-INVOICE-18` Payment terms are required for services
`payment.terms.due_dates`	Concept is services Present	`GOBL-AR-ARCA-BILL-INVOICE-19` Payment due dates are required for services
`payment.terms.due_dates`	Concept is goods Empty	`GOBL-AR-ARCA-BILL-INVOICE-20` Payment due dates must not be set for goods
`preceding`	Invoice type in [credit-note, debit-note] Present	`GOBL-AR-ARCA-BILL-INVOICE-21` Preceding documents are required for credit/debit notes
`preceding[*].ext`	Ext require [ar-arca-doc-type]	`GOBL-AR-ARCA-BILL-INVOICE-22` Preceding document requires ‘ar-arca-doc-type’ extension
`lines[*].taxes`	Doc type is C Empty	`GOBL-AR-ARCA-BILL-INVOICE-23` Type C invoices (simplified tax scheme) must not have taxes on lines
`tax.ext`	Doc type is T Ext require [ar-arca-tourism-type]	`GOBL-AR-ARCA-BILL-INVOICE-25` Tourism invoice requires ‘ar-arca-tourism-type’ extension
`customer.addresses`	Doc type is T Present	`GOBL-AR-ARCA-BILL-INVOICE-27` Tourism invoice customer requires an address
`lines[*].taxes`	Doc type is T Present	`GOBL-AR-ARCA-BILL-INVOICE-29` Tourism invoice line requires taxes
`lines[].taxes[].ext`	Doc type is T Ext require [ar-arca-tourism-item]	`GOBL-AR-ARCA-BILL-INVOICE-26` Tourism invoice line requires ‘ar-arca-tourism-item’ extension
`lines[].taxes[].ext`	Doc type is T Ext ‘ar-arca-vat-rate’ in [5]	`GOBL-AR-ARCA-BILL-INVOICE-28` Tourism invoice line VAT rate must be ‘5’ (21%) via ‘ar-arca-vat-rate’
`discounts[*].ext`	Doc type is T Ext require [ar-arca-tourism-item]	`GOBL-AR-ARCA-BILL-INVOICE-30` Tourism invoice discount requires ‘ar-arca-tourism-item’ extension
`payment.advances[*].ext`	Doc type is T Ext require [ar-arca-tourism-item]	`GOBL-AR-ARCA-BILL-INVOICE-31` Tourism invoice advance requires ‘ar-arca-tourism-item’ extension

bill.Charge

Field	Test	Validation Code / Message
`ext`	Key is tax Ext require [ar-arca-tax-type]	`GOBL-AR-ARCA-BILL-CHARGE-01` Tax charge requires ‘ar-arca-tax-type’ extension
`percent`	Has tax type ext Present	`GOBL-AR-ARCA-BILL-CHARGE-02` Percent is required when tax type is set
`reason`	Tax type is other Present	`GOBL-AR-ARCA-BILL-CHARGE-03` Reason is required when tax type is ‘other’

tax.Combo

Field	Test	Validation Code / Message
`ext`	Category is VAT Ext require [ar-arca-vat-rate]	`GOBL-AR-ARCA-TAX-COMBO-01` VAT combo requires ‘ar-arca-vat-rate’ extension

​Sources

​Correction Definitions

​Extension Keys

​Extensions

​Argentina ARCA Document Type

​Argentina ARCA Concept (Goods, services, or both)

​Argentina ARCA Tax Type

​Argentina ARCA VAT Rate

​Argentina ARCA Customer Identity Type

​Customer VAT Status

​Argentina ARCA Tourism Issuer-Receiver Relationship

​Argentina ARCA Tourism Item Code

​Validation Rules