New requirement: e-invoicing for social monotributo taxpayers

Mandatory electronic invoicing for social monotributo taxpayers and subjects not subject to VAT 

ARCA published General Resolution 5893/2026 in the Official Gazette on August 31, extending the obligation to issue electronic invoices (or invoices through a Fiscal Controller, as applicable) to taxpayers who, until now, were allowed to invoice using printed receipt books.

Taxpayers covered. The measure applies to subjects not subject to VAT and to small taxpayers enrolled in the Social Inclusion and Self-Employment Promotion Regime (Régimen de Inclusión Social y Promoción del Trabajo Independiente), as well as those registered in the National Registry of Local Development and Social Economy Operators (social monotributo). These taxpayers must discontinue the use of printed receipts under the RG 100 regime.

Effective date. The rule takes effect on November 1, 2026, for social monotributo taxpayers and those under the inclusion regime. For subjects not subject to VAT, the obligation to invoice electronically applies as of March 1, 2027; until that date, they will continue invoicing under the current regime. Subjects not subject to VAT must issue electronic invoices exclusively, with no option to use a Fiscal Controller.

Printed receipt books. As of the dates indicated above, existing receipt books may only be used as backup documentation in contingency situations (for example, system failures), until the printing authorization expires.

Points of sale. For monotributo taxpayers who do not have an active electronic point of sale, ARCA will activate one automatically for the “Online Invoices” service, linked to the “Online Invoice – Monotributo” option and the taxpayer’s registered fiscal address. To activate additional points of sale or modify existing ones, taxpayers must use the “Points of Sale and Addresses Management” service.