According to the source, earlier in March, the head of AFIP, Ricardo Echegaray, revealed that this system will become generalized over the summer, replacing some of the previous informative regimes in force to date. Now, General Resolution 3749 specifies the details of this measure.The new regulations stipulate that all taxpayers registered for Value Added Tax (VAT) must join the system no later than July 1, 2015. This also applies to a small group of individuals and companies, regardless of their assessment status. Specifically, this group consists of companies providing prepaid medical services, privately run public education institutions, rural real estate agencies, those renting property for tourism and, finally, art galleries, dealers and traders.
However, AFIP states in Heading II of the Resolution that VAT-exempt taxpayers may opt to sign up as of April 1, 2015. In addition, the legislation is open to making certain exceptions for those with difficulties in implementing e-invoicing, provided they can justify their situation. In this case, a period between April 1 and May 31, 2015 is set.
In addition to generalizing e-invoicing, General Resolution 3749 also does away with the RCEL System for Issuing Electronic Invoices Online. This means that all those who were under this system must now migrate to the e-Invoicing Issuing Regime or RECE by 1 July, 2015.
The new tax features proposed by AFIP in this Resolution will help support business operations carried out in the domestic market. Moreover, with the massive use of e-invoicing savings will increase, both in the public and private sectors, due to less use of paper and physical infrastructure.
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