By the issuing of General Resolution Number 3.840, Public Fiscal Administration (AFIP) established a timetable for incorporating responsible subjects enrolled in VAT to the regime of electronic bill.
For the determination of the date from which inclusion in the regime will be mandatory for a taxpayer, 2015 annual net sales are taken into account, settling the following timetable:
The General Resolution mentioned above also establishes that in case of sales of livestock cattle, pigs, sheep, goats or avian and/or sales of meat or sub products of the mentioned species, the incorporation to the electronic bill regime will be mandatory from 01/04/2016, no matter which was the amount of 2015 net sales.
On the other hand, the following activities should make electronic invoices since 01/11/2016:
- Providers of prepaid medicine services (article 3 ° General Resolution N ° 3.270).
- Art Galleries, habitually art sellers or intermediaries.
- Public education of privately run establishments incorporated into the national education system in the levels of initial education, primary education and secondary education which operations (article 3 ° General Resolution N ° 3.368).
- Rural Estate Tenants
- Administrators, managers, brokers or providers of temporary location from third parties with tourist purposes or holders of real estate that celebrate temporary location contracts for tourism purposes.
- Models Agents (with or without representation agreement): advertising, models or producers agencies and similar; also individuals who develop the activity of modeling
- Milk market operators and its derivatives that purchase raw milk.
- Middle-men, brokers o industries that acquire tobacco from producers or others middlemen.
Finally The Resolution clarifies that those taxpayers that do not have access to internet due to regional problems or structural of connectivity, must communicate such situation before the date in which corresponds their inclusion in the Electronic Bill Regime. This communication should be done by accessing with key fiscal to the internet service “regimes of billing and registration (REAR / PRAY / RFI)”