> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Argentina ARCA V4

Key: `ar-arca-v4`

Support for the Argentina ARCA v4 standard for electronic invoicing.

## Sources

* [Argentina ARCA V4](https://www.afip.gob.ar/ws/documentacion/manuales/manual-desarrollador-ARCA-COMPG-v4-0.pdf)

## 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](#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.

<Accordion title="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                                                   |
</Accordion>

### 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.

<Accordion title="ar-arca-concept">
  | Code | Name               |
  | ---- | ------------------ |
  | `1`  | Goods              |
  | `2`  | Services           |
  | `3`  | Goods and services |
</Accordion>

### 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:

```json theme={"system"}
"charges": [
	{
		"key": "tax",
		"percent": "3%",
		"ext": {
			"ar-arca-tax-type": "1"
		}
	}
]
```

Example - Tax applied to a specific base:

```json theme={"system"}
"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.

<Accordion title="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                          |
</Accordion>

### 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`

<Accordion title="ar-arca-vat-rate">
  | Code | Name  |
  | ---- | ----- |
  | `3`  | 0%    |
  | `4`  | 10.5% |
  | `5`  | 21%   |
  | `6`  | 27%   |
  | `8`  | 5%    |
  | `9`  | 2.5%  |
</Accordion>

### 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:

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

<Accordion title="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                            |
</Accordion>

### 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).

<Accordion title="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 |
</Accordion>

### 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.

<Accordion title="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     |
</Accordion>

### 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.

<Accordion title="ar-arca-tourism-item">
  | Code | Name                    |
  | ---- | ----------------------- |
  | `1`  | Hotel without Breakfast |
  | `2`  | Hotel with Breakfast    |
  | `5`  | Surplus                 |
</Accordion>

## Validation Rules

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

  <Accordion title="bill.Charge">
    | Field     | Test                                                                                            | Validation Code / Message                                                           |
    | --------- | ----------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------- |
    | `ext`     | <ul class="gobl-test"><li>Key is tax</li><li>Ext require \[ar-arca-tax-type]</li></ul>          | `GOBL-AR-ARCA-BILL-CHARGE-01`<br />Tax charge requires 'ar-arca-tax-type' extension |
    | `percent` | <ul class="gobl-test"><li>Has tax type ext</li><li class="gobl-test-present">Present</li></ul>  | `GOBL-AR-ARCA-BILL-CHARGE-02`<br />Percent is required when tax type is set         |
    | `reason`  | <ul class="gobl-test"><li>Tax type is other</li><li class="gobl-test-present">Present</li></ul> | `GOBL-AR-ARCA-BILL-CHARGE-03`<br />Reason is required when tax type is 'other'      |
  </Accordion>

  <Accordion title="tax.Combo">
    | Field | Test                                                                                        | Validation Code / Message                                                        |
    | ----- | ------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------- |
    | `ext` | <ul class="gobl-test"><li>Category is VAT</li><li>Ext require \[ar-arca-vat-rate]</li></ul> | `GOBL-AR-ARCA-TAX-COMBO-01`<br />VAT combo requires 'ar-arca-vat-rate' extension |
  </Accordion>
</AccordionGroup>