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Key: ar-arca-v4 Support for the Argentina ARCA v4 standard for electronic invoicing.

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Sources

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Correction Definitions

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

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note
  • debit-note

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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

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Extensions

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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.
CodeName
1Invoice A
2Debit Note A
3Credit Note A
4Receipt A
5Cash Sales Note A
6Invoice B
7Debit Note B
8Credit Note B
9Receipt B
10Cash Sales Note B
11Invoice C
12Debit Note C
13Credit Note C
15Receipt C
34Invoices A per Annex I, Section A, subsection f), R.G. No. 1415
35Vouchers B per Annex I, Section A, subsection f), R.G. No. 1415
39Other Vouchers A compliant with R.G. No. 1415
40Other Vouchers B compliant with R.G. No. 1415
49Used Goods Purchase Invoice to Final Consumer
51Invoice A with Legend ‘Subject to Withholding’
52Debit Note A with Legend ‘Subject to Withholding’
53Credit Note A with Legend ‘Subject to Withholding’
54Receipt A with Legend ‘Subject to Withholding’
60Sales Account and Product Settlement A
61Sales Account and Product Settlement B
63Settlement A
64Settlement B
201MiPyMEs Electronic Credit Invoice (FCE) A
202MiPyMEs Electronic Debit Note (FCE) A
203MiPyMEs Electronic Credit Note (FCE) A
206MiPyMEs Electronic Credit Invoice (FCE) B
207MiPyMEs Electronic Debit Note (FCE) B
208MiPyMEs Electronic Credit Note (FCE) B
211MiPyMEs Electronic Credit Invoice (FCE) C
212MiPyMEs Electronic Debit Note (FCE) C
213MiPyMEs Electronic Credit Note (FCE) C

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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.
CodeName
1Goods
2Services
3Goods and services

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

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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
CodeName
30%
410.5%
521%
627%
85%
92.5%

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

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