ARCA Simplifies Electronic Invoicing for Banks and Insurance Companies in Argentina

Argentina’s Tax, Customs, and Revenue Control Agency (ARCA) has published General Resolution 5830/2026, a regulation aimed at simplifying administrative and invoicing processes for the financial and insurance sectors.

This measure removes certain bureaucratic requirements related to the issuance of Class A invoices, facilitating operations for banks and insurance companies, industries that are already highly regulated by other government authorities.

Who does this new regulation apply to?

The resolution applies exclusively to the following entities:

• Banks and financial institutions regulated under Law No. 21,526
• Insurance companies regulated under Law No. 20,091

These organizations operate under strict regulatory supervision, which has allowed authorities to relax certain tax requirements related to invoicing.

What changes regarding the issuance of Class A invoices?

Until now, some companies in the financial sector were required to demonstrate economic solvency to ARCA in order to issue Class A invoices.

If this requirement was not met, invoices had to include special statements such as:

• “Subject to Withholding”
• “Payment to the Reported Bank Account (CBU)”

With General Resolution 5830/2026, these entities are exempt from demonstrating economic solvency in order to issue this type of invoice.

This means:

• Fewer administrative requirements
• More agile invoicing processes
• Reduced bureaucratic burden for the financial sector

Why did ARCA make this decision?

ARCA recognizes that both the Central Bank of the Argentine Republic (BCRA) and the National Insurance Superintendency (SSN) already carry out strict financial supervision over these entities.

For this reason, requiring an additional solvency verification before the tax authority represented an unnecessary duplication of controls.

The new regulation aims to align tax processes with existing supervisory mechanisms, simplifying operations for these organizations.

When does it take effect?

The provisions established in General Resolution 5830/2026 will come into force on:

July 1, 2026

From that date onward, banks and insurance companies will be able to benefit from this simplification in their electronic invoicing processes.

How can companies prepare for these tax changes?

Regulatory changes require companies to have updated invoicing and ERP systems that can quickly adapt to new tax regulations.

At LLB Solutions, we help companies across Latin America keep their Microsoft Dynamics 365 Business Central systems aligned with local tax requirements through our certified localization solutions.

Want to ensure your company’s tax compliance across Latin America?

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info@llbsolutions.com | Argentina Localization