ARCA Extends the Use of CAEA as a Contingency Mechanism

The CAEA electronic invoicing extension was officially established by the Tax Collection and Customs Control Agency (ARCA), extending its use as a contingency mechanism for issuing electronic invoices through web service.

This measure extends the validity of the framework previously established under General Resolution No. 5785/2025, published by the Tax Collection and Customs Control Agency (ARCA), available on its official portal: https://www.arca.gob.ar/

CAEA electronic invoicing extension: new implementation date

The entry into force of the scheme has been postponed from June 1, 2026, to August 1, 2026, giving taxpayers more time to adapt to technical and operational processes.

This update is a key part of the CAEA electronic invoicing extension.

Which invoices does CAEA apply to?

The regime applies to taxpayers issuing electronic invoices who may need to use C.A.E.A. in contingency situations.

It includes the following document types:

• Invoices: A, A with the legend “PAYMENT IN INFORMED BANK ACCOUNT”, A with “TRANSACTION SUBJECT TO WITHHOLDING”, B and C
• Receipts: Classes A, B, and C with special variants
• Credit notes: same applicable modalities
• Debit notes: same applicable modalities

How is CAEA requested?

The request must be submitted via Web Service:

• Taxpayers under RG 2.904: Web Service corresponding to that regime
• Other taxpayers: Web Service associated with RG 4.291

Technical specifications are available in the ARCA Electronic Invoicing microsite: https://www.arca.gob.ar/fe/

CAEA validity

C.A.E.A. is requested once per taxpayer and is valid for two monthly periods:

• From the 1st to the 15th of each month
• From the 16th to the last day of each month

The request may be submitted up to 5 days before the start of the period or during the period itself.

Consequences of non-compliance

ARCA may apply restrictions depending on the taxpayer’s compliance level:

• Failure to report invoices issued under CAEA → code will not be granted
• Omission of Form F.2051 → partial authorization of CAI as a contingency mechanism
• Failure to submit tax reports → obligation to issue original electronic invoices
• Repeated non-compliance → restrictions on billing categories

These measures strengthen tax control and traceability of electronic information.

Impact on businesses

The CAEA electronic invoicing extension gives companies more time to:

• Adjust web service integrations
• Validate electronic invoicing processes
• Avoid operational contingencies
• Ensure regulatory compliance

At LLB Solutions, we help companies adapt to regulatory changes such as the CAEA electronic invoicing extension, ensuring compliance, automation, and operational continuity in their electronic invoicing processes.

Are you ready for these changes?

Contact us today and ensure the correct implementation of your fiscal and electronic invoicing processes across the region.

info@llbsolutions.com | Argentina Localization