From April 1, 2025by disposition of ARK, the ex afip, A new regulation will enter into force that seeks to increase the fiscal transparency, which will bring changes in the way of issuing invoices and tickets for merchants.
Through General Resolution 5614/24, The Government established that all invoices issued by sellers of goods and services must detail the amount corresponding to the VAT contained in the final price.
Objective of the Arca Fiscal Transparency Regime
The main objective of this measure is to reaffirm the government’s gaze on fiscal pressure as one of the main factors that affect high prices in the country. It assumes that by providing clear information about taxes included in each transaction, consumers are expected to better evaluate their purchase decisions.
Application and scope of ark regulations
The obligation to detail VAT in invoices applies to all companies, regardless of their size, with the exception of taxpayers registered in the simplified regime (monotax). This measure was initially implemented in January 2024, forcing large companies to discriminate VAT and other indirect national taxes in their invoices. However, those who already used electronic billing systems, such as mobile billing or online vouchers, already had the ability to meet this requirement.
Implementation details
From April, each ticket or purchase invoice must include the legend “Fiscal Transparency Regime to the Consumer Law 27.743”. In addition, the amount of VAT included in the final price and, if applicable, other indirect national taxes must be clearly specified. This information must be presented clearly and accessible so that consumers can easily identify.
Fiscal Transparency: Nonctions for non -compliance
Failure to comply with this obligation will be subject to sanctions, which may include the closure of the establishment for a period of 2 to 6 days, as provided by the Fiscal Procedures Law. This measure seeks to ensure that all companies comply with the regulations and provide the required information to consumers.
Frequent questions about the fiscal transparency regime
What is the objective of the fiscal transparency regime?
The objective is to allow consumers to know the impact of taxes on commercial operations, providing them with clear information to make informed purchase decisions and with full freedom.
To whom does the obligation govern?
As of April 1, all invoices issued by sellers of goods and services must detail the amount corresponding to the contained VAT. Large companies were already obliged since January 2024 to discriminate VAT and other taxes in their invoices.
Are monotributistas obliged to meet this new obligation?
No, the measure does not include taxpayers registered in the simplified regime.
What kind of sanction will apply to those who do not comply with the obligation?
The breach will be subject to the sanction of Clausura from 2 to 6 days of the establishment, as provided by the Fiscal Procedures Law.
How should it be visualized on the ticket or purchase invoice?
Each ticket or invoice will carry the legend “Fiscal Transparency Regime to the Consumer Law 27.743”. Consumers will be able to observe a specific section detailed by the VAT amount included in the final price and, if applicable, other indirect national taxes.
Source: Ambito
