This is laid down in Resolution 3749, published by the Federal Public Revenue Administration in March 2015. The legislation also requires a small group of individuals and businesses to join the system, regardless of their taxpayer status. The list includes companies providing prepaid medical services, privately-run public education institutions, rural real estate agencies, people renting property for tourism purposes and, finally, art galleries, dealers and traders.
Along with the spread of e-invoicing, General Resolution 3749 implements other new features. For example, reporting systems are eliminated from the aforementioned sectors, to facilitate bureaucratic tasks. In addition, the former Online Issuing Regime for Electronic Invoices or RCEL disappears, to be replaced automatically by the e-Invoice issuing Regime or RECE.
The AFIP forecasts that the obligation to issue e-invoices will reach a total of 810,000 taxpayers. In the coming months, new taxpayers will adopt this technology, which helps cut costs and streamline operations. In fact, the new General Resolution 3779 requires other sectors to join the electronic system as of January 2016.
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