The Tax Administration ordered a change in the granting of authorization from the vouchers, eliminating the Case “M” invoices and implementing different types of “A” class invoices
The Customs Collection and Control Agency (ARCA) has arranged through General Resolution 5762, already officially published, replace the use of class “M” invoices, replacing them with “A” class invoices with legend “Operation subject to retention”.
It should be remembered that the aforementioned billing arose as a consequence that the fiscal entity detected a considerable use of apocryphal equivalent invoices or documents in order to generate illegitimate tax credits or non -existent erogations, as well as organizations that directly or indirectly have an active participation in that fraudulent procedure.
Consequently, it was arranged, by means of general resolution 1575 (it governs from 10/20/03), For those who requested for the first time authorization to issue “A” vouchers, a special and complementary regime to the standards applicable in billing mattersand additional requirements of information on patrimonial data to evaluate the solvency of the person in charge and its fiscal compliance, in order to enable it or not as requested.
Considering the evaluation of the breach of the guidelines that were fixed in the norm to justify the assets of the applicant and/or of their fiscal behavior, to those who did not comply with the regulated were enabled to invoice their operations by issuing vouchers class “M”.
However, if the taxpayer did not gather the causes of non -compliance with fiscal behavior but do not have the patrimonial conditions, they could exercise the option to issue vouchers “A” with legend “operation subject to retention”.
New qualification conditions
Ark considered appropriate simplify The qualification of vouchers “A”, gathering in a single normative plexus the different instances that may arise when requesting their authorizationón depending on its fiscal condition, patrimonial solvency and compliance with its tax obligations.
As of December 1, 2025 to those who apply for the first time the authorization of “A” vouchers, the vouchers that will be enabled will be:
- Vouchers “A” if all requirements are met
- Vouchers “A” with legend “Operation subject to retention” when they do not meet any of the requirements are the same circumstances in which class “M” class was granted.
- Vouchers “A” with legend “Payment in informed CBU” when it is only breached with patrimonial insolvency.
Attentive that as of the aforementioned date, the “M” voucher, who are using the same must use class “A” vouchers with legend “Operation subject to retention”, continuing with the progressivity and correlativity in their numbering except that a new point of sale is enabled.
On the other hand, the “M” Class Vouchers that can be used in the face of inconveniences in the computer service that prevents its use, can be maintained to the validity deadlines granted in the respective printing authorization.
Source: Ambito
