General Resolution 5616/2024, published in the Official Gazette, clarifies the exchange rate to be considered in these operations and updates the different modalities for issuing receipts.
ARK (Customs Collection and Control Agency) adapts the regulations on billing to facilitate operations scheduled, invoiced and paid in dollars, taking into account the changes established by the Decree of Necessity and Urgency (DNU) 70/2023 “Bases for the Reconstruction of the Argentine Economy” on obligations for payments in currency foreigner.
General Resolution 5616/2024, published in the Official Gazette, clarifies the exchange rate to be considered in these operations and updates the different methods of issuing receipts for those who carry out operations in foreign currency:
- When they are paid in the same currency, the Seller currency exchange rate reported by Banco Nación corresponding to the business day prior to the issuance of the invoice. In electronic receipts in foreign currency, when it is reported that it is paid in the same currency, the system will record the exchange rate automatically.
- Those who use new technology tax controllers to document operations in foreign currency that are settled in the same currency They will be able to use “online receipts”, ARCA’s free web biller to issue electronic receipts.
The new provisions apply to class “A”, “B”, “C”, “E” and “T” vouchers.
ARCA clarifies the schedule for adjustments in the issuance of receipts
The schedule includes the following dates:
- January 15, 2025: those who use the “Online Receipts” service.
- April 15, 2025: It will be mandatory for those who invoice through web service. For adaptations, manuals with technical specifications for developers and external approval will be available on January 15, 2025.
In both cases, until these systems are implemented, the issuer of the voucher must manually enter the exchange rate established in the resolution.
3. March 5, 2025: “Mobile Biller” and “Invoicer” application.
Where can the coins with Banco Nación quotes be seen?
The currencies that are quoted in the Banco de la Nación Argentina will be published on the “Electronic Invoice” microsite of this organization’s institutional website. For those currencies that do not register a quote, the issuer of the receipt must inform the exchange rate used.
Source: Ambito
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