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Argentina Localization
What an Argentine company code needs in SAP S/4HANA, explained for people who have never worked there: books restated for inflation, IVA collected in advance through perceptions and withholdings, a turnover tax in every province, invoices authorised one by one by ARCA, and the files the tax agency expects. And where the standard stops.
- Inflation adjustment · RT 6
- IVA · perceptions
- Withholding at payment
- Ingresos Brutos
- E-invoices with CAE
- SICORE · SIRE · IVA Simple
At a glance
- Country code
- AR · ARG · +54
- Currency
- ARS ($) · 2 decimals in SAP
- Tax authority
- ARCA (formerly AFIP)
- IVA (VAT)
- 21% · 10.5% · 27%
- Corporate income tax
- 25% to 35% · 7% on dividends
- Accounting
- IFRS · RT 54 · restated for inflation
- Inflation Sep 2026
- 1.9% a month · 33.4% a year
- Tax jurisdictions
- Nation · 23 provinces · CABA
- SAP tax procedure
- TAXAR
- SAP pricing procedure
- RVAAAR
Overview
Argentina taxes at three levels, and much of the tax is collected before it is due: sellers add perceptions to their invoices, payers keep withholdings back from their payments, and banks withhold on deposits. On top of that, the books are restated for inflation, and every invoice needs an authorisation code from the tax agency before it exists. The localization work sits in three areas:
Financial accounting
Books restated for inflation (RT 6 and IAS 29) with SAP Inflation Accounting, a legal number on every document, the legal books, and a tax view for the inflation adjustment of the income tax.
Tax
IVA with procedure TAXAR and pricing procedure RVAAAR, perceptions on invoices, withholdings at payment, Ingresos Brutos in 24 jurisdictions, invoices authorised with a CAE, and the SICORE, SIRE and IVA files.
Treasury
Two official exchange rates, debit and credit notes for exchange differences, ECHEQ and endorsed cheques, and the tax on bank debits and credits.
Who taxes what
- National · ARCA1 agency
Income tax (Ganancias), IVA, excise taxes (impuestos internos), the tax on bank debits and credits, customs duties and social security.
- Provinces and Buenos Aires City24 tax agencies
Ingresos Brutos on gross turnover, stamp tax, property and vehicle taxes. Much of it is collected in advance by perceptions and withholdings.
- Municipalities2,311 local governments
A fee on gross income for safety and hygiene inspection (tasa de seguridad e higiene) and other local fees.
Currency
Argentine peso (ARS, $), with two decimals in SAP. Property, cars and many imports are priced in US dollars, and an invoice in dollars can now be paid in dollars.
Did you know? Since 1970 Argentina has removed 13 zeros from its money in four currency changes: the peso ley in 1970, the peso argentino in 1983, the austral in 1985 and today’s peso in 1992.
Exchange rate and inflation
The central bank publishes a reference rate every day (Communication A 3500); invoices in foreign currency use the Banco de la Nación’s selling rate of the previous business day. Prices rose 31.5% in 2025 and 1.9% in September 2026.
Did you know? Argentina counts as hyperinflationary under IAS 29 since 1 July 2018. Inflation over the three years to March 2026 was 702%.
Tax ID and language
Spanish. Install it as a logon language: ARCA’s files, the legal books and auditors work in Spanish. The tax ID is the CUIT, 11 digits written 30-xxxxxxxx-x, entered in SAP without dashes with ID type 80.
Did you know? The first two digits tell who it is: 20, 23, 24 or 27 for people, 30, 33 or 34 for companies. The last digit is a check digit, calculated modulo 11.
Words you will hear
- ARCA
- Agencia de Recaudación y Control Aduanero, the national tax and customs agency. It replaced AFIP in October 2024, and many SAP screens and notes still say AFIP or DGI.
- CUIT
- The 11-digit tax ID of every company and self-employed person. It goes on every invoice, certificate and file.
- CAE
- Código de Autorización Electrónico: the code ARCA returns for each electronic invoice. Without it the document has no legal value.
- Percepción
- An advance of the buyer’s own tax that the seller adds to the invoice and pays to the tax agency. The buyer later deducts it.
- Retención
- A withholding: the payer keeps part of the payment and pays it to the tax agency on the supplier’s behalf, with a certificate.
- Ingresos Brutos
- The provincial tax on gross turnover, charged at every stage of the chain with no credit for tax paid before.
- Convenio Multilateral
- The agreement that splits the Ingresos Brutos base between provinces when a company sells in more than one.
- Monotributo
- The simplified regime for small taxpayers: one monthly payment, invoices of class C with no IVA.
- RECPAM
- The gain or loss from holding pesos while prices rise, shown in the income statement of restated accounts.
- Punto de venta
- A point of sale registered with ARCA. Its number starts every official document number; SAP calls it the issuing branch.
What SAP covers, and what it doesn’t
The Argentine country version in SAP S/4HANA 2025 (FPS02) covers IVA with its perceptions, the national withholdings, electronic invoices with CAE, official numbering, the IVA and withholding files and the legal books, plus Inflation Accounting for restated books. The returns, Ingresos Brutos in each province and the tax inflation adjustment stay with you or a partner.
- Standard delivered in the country version
- DRC Document and Reporting Compliance
- Configure standard tools, your setup
- Gap partner, custom or outside SAP
| Area | Requirement | Asked by | SAP | How |
|---|---|---|---|---|
| Master data | CUIT and ID type | ARCA | Standard | Tax number 1 without dashes, ID type 80; the country-specific check validates the check digit. |
| Master data | IVA status and invoice letter | ARCA | Standard | Fiscal type on company code, customer and supplier decides letter A, B or E. SAP’s list still has 02 “responsable no inscripto”, a category abolished in 2004. |
| Master data | ARCA taxpayer file | ARCA | Standard | Taxpayer Integration Process (RG 1817) loads ARCA’s file and updates IVA status, social security registration and tax categories. |
| Tax | IVA 21%, 10.5%, 27%, exempt, exports | ARCA | Standard | Procedure TAXAR with sample codes C0–CC (input) and D0–DF (output); in SD, tax condition types in pricing procedure RVAAAR. |
| Tax | IVA perceptions on sales | ARCA | Standard | Condition types J1AP (per item) and J1AQ (document minimum), with tax category PIV. |
| Tax | Ingresos Brutos perceptions on sales | Provinces | Configure | Your own condition types per province, using the ship-to’s region, the activity code and the distribution type; rates from each province’s taxpayer list. |
| Tax | Excise taxes (impuestos internos) | ARCA | Configure | Sample codes CB and DE. Since April 2026 they no longer apply to insurance, mobile phone services, cars and luxury goods (Ley 27.802); tobacco, drinks and electronics still pay. |
| Tax | Debit and credit notes for exchange differences | ARCA | Standard | Post Debit/Credit Memos for Exchange Rate Differences (S_P6B_12000179) creates the notes with their IVA. |
| Withholding | Ganancias withholding (RG 830) | ARCA | Standard | Extended withholding tax at payment, with monthly accumulation and proportional distribution on partial payments. |
| Withholding | IVA withholding | ARCA | Standard | Withheld in full with the first partial payment; Withholding Tax Update loads ARCA’s monthly file of supplier status. |
| Withholding | Social security withholding (SUSS) | ARCA | Standard | Types for the general regime and for construction, cleaning and security, using the employer status from ARCA’s taxpayer file. |
| Withholding | Ingresos Brutos withholding | Provinces | Configure | One withholding type per province, with the base checked at payment document level; rates from the provincial lists. |
| Withholding | Certificates and exemptions | ARCA | Standard | Certificates numbered by company code, branch and type, printed with RFWTCT10; exemption certificates loaded from ARCA’s files. |
| Withholding | Bank withholdings on deposits (SIRCREB) | Provinces | Gap | Applied by the banks; they reach SAP in the bank statement and are posted as Ingresos Brutos credits. |
| E-docs | Electronic invoices A, B and E with CAE | ARCA | Standard | Web services wsfev1, wsmtxca and wsfex through SAP Process Integration, with the Monitoring Tool for Web Services. The Cloud Public Edition uses DRC eDocuments. |
| E-docs | Contingency with CAEA | ARCA | Configure | Delivered, but loading the CAEA into table J_1ACAEA needs your own development (SAP Note 3726731). |
| E-docs | Official number: point of sale, letter, number | ARCA | Standard | Issuing branches and number groups per company code, branch, document class and letter; the number is stored in the reference field (XBLNR). |
| E-docs | Consumer transparency on B invoices | ARCA | Configure | Add the “IVA Contenido” box to your invoice form; the Cloud Public Edition form is EDO_AR_PRINT. |
| E-docs | Factura de Crédito Electrónica MiPyME | ARCA | Gap | Not in the SAP Help guide: acceptance or rejection within 21 days happens in ARCA’s registry or through a partner. |
| E-docs | Sector waybills and provincial transport codes | ARCA, provinces | Gap | SAP numbers and prints waybills; electronic waybills for some sectors and Buenos Aires Province’s transport code come from partners or the authorities’ sites. |
| Returns | IVA return (IVA Simple, F.2051) | ARCA | Gap | Filed in ARCA’s Portal IVA, pre-filled from the e-invoices ARCA already holds. No SAP report. |
| Returns | Purchase and sales IVA registers | ARCA | DRC | AR_PURCHASE_VAT_DCL and AR_SALES_VAT_DCL: TXT files in the Libro IVA Digital layout, imports and foreign services included. |
| Returns | SICORE: Ganancias withholdings, IVA perceptions | ARCA | DRC | AR_WHT_SICORE_ERN and AR_WHT_SICORE_VAT_PRCPN, TXT files for the monthly return. |
| Returns | SIRE: IVA and SUSS withholdings | ARCA | DRC | AR_SIRE_VAT_WHT and AR_WHT_SIRE_SUSS, monthly TXT files in format F2005. |
| Returns | Electronic duplicate of issued invoices | ARCA | DRC | AR_DAILY_VAT: header, detail and other-perception files for each day. |
| Returns | Supplier payments file | ARCA | DRC | AR_SUPPLIER_PAYMENTS, monthly TXT, endorsed cheques included. |
| Returns | Ingresos Brutos returns and Convenio Multilateral | Provinces | Gap | SAP withdrew its gross income tax report (SAP Note 2227963); the coefficient report remains. Returns go through each province or SIFERE. |
| Returns | Ganancias annual return | ARCA | Gap | Prepared from the tax view of the ledger and the inflation adjustment workpapers. |
| Ledger | Libro Diario, tax journal, cash and bank journal | Registry, ARCA | DRC | AR_JOURNAL_LEDGER, AR_TAX_JOURNAL and AR_CASH_BANK_JOURNAL, monthly PDF. |
| Ledger | Cash flow statement, direct method | Registry | DRC | AR_CASHFLOW_N, with the previous year for comparison. |
| Valuation | Books restated for inflation (RT 6, IAS 29) | FACPCE, CNV | Standard | Inflation Accounting for G/L accounts (FJA1), fixed assets (J1AI) and open items (FJA5); Argentina is in scope in SAP Note 1305539. |
| Valuation | Tax inflation adjustment (Ganancias) | ARCA | Gap | Worked out for the return outside SAP, from tax values of fixed assets, inventory and equity. |
| Treasury | BCRA and BNA exchange rates | BCRA, BNA | Configure | Two rate types: the BCRA reference rate and the BNA selling rate of the previous business day for invoices in foreign currency. |
| Treasury | Bank payment files and ECHEQ | Banks | Configure | No Argentine bank format in the SAP Help guide: one DMEE format per bank, or the bank’s portal. |
| Treasury | Paying suppliers with received cheques | ARCA | Standard | Transfer through a customer special G/L account; the supplier payments file carries the cheque number and the CUIT of its issuer and bank. |
| Payroll | Payroll, Form 931, digital payroll book | ARCA | Standard | SAP HCM Payroll Argentina (PY-AR). |
| Customs | Import declarations (despachos) | ARCA customs | Gap | Filed by the customs broker; SAP posts the despacho’s IVA and perceptions with code CA and lists it in the purchase file. |
Scroll inside the table to see every row. Based on the SAP Help Portal guide for Argentina (SAP S/4HANA 2025 FPS02). The Cloud Public Edition also carries an Argentine local version, with e-invoicing in DRC. How the DRC pieces work: SAP DRC; Argentina next to other countries: Country versions.
What changed recently
The changes that reached SAP systems in Argentina: the tax agency itself, restated books, e-invoicing, IVA, exchange controls and the tax and labour laws of 2024 to 2026.
- Jul 2015In force
E-invoices for IVA payers
Electronic invoices with a CAE become mandatory for companies registered for IVA; shops can still print consumer tickets on fiscal printers.
- Jul 2018In force
Back to restated books
Three-year inflation passes 100%: IAS 29 applies again, and the FACPCE turns RT 6 back on for periods ending from 1 July 2018.
- Jun 2021In force
Corporate tax scale
Ley 27.630 replaces the flat rate with a 25%, 30% and 35% scale, with brackets updated every year by inflation.
- Jul 2024In force
Ley Bases and fiscal package
Ley 27.742 creates the RIGI for large investments; Ley 27.743 brings back income tax on salaries and starts the consumer tax transparency regime.
- Oct 2024In force
AFIP becomes ARCA
Decreto 953/2024 dissolves AFIP and creates ARCA, with the same tax, customs and social security divisions.
- Dec 2024In force
Impuesto PAIS ends
The surcharge on buying foreign currency for imports and services lapses after five years.
- Jan 2025In force
IVA on consumer invoices
B invoices show the IVA they contain, large companies first and everyone from April (RG 5614). Invoices in foreign currency use the BNA rate of the day before and can be paid in that currency (RG 5616).
- Apr 2025In force
Exchange controls eased
The peso floats within a band and individuals can buy dollars again; companies may pay dividends abroad on profits of years from 2025.
- Nov 2025In force
IVA Simple
The IVA return moves to form F.2051 in ARCA’s Portal IVA, pre-filled from the e-invoices ARCA holds.
- Dec 2025In force
No more M invoices
RG 5762 drops letter M: issuers without enough solvency use an A invoice subject to withholding, or paid to a registered bank account.
- Jan 2026In force
Inocencia Fiscal
Ley 27.799 shortens ARCA’s assessment period to three years for taxpayers who file on time without significant discrepancies, and creates a simplified income tax return for individuals.
- Mar 2026In force
Ley 27.802
The labour reform ends excise taxes on cars, mobile phone services and insurance from April, indexes tax losses by inflation and creates the RIMI for SME investment.
- Jul 2026In force
New invoicing rules
RG 5866 sets when each sale must be invoiced and asks for the buyer’s ID on consumer sales of ARS 10 million or more.
- Oct 2026In force
Inocencia Fiscal II
Ley 27.826 widens the simplified income tax return and cuts fines for SMEs and individuals.
- Nov 2026In force
Severance fund (FAL)
Employers start monthly contributions to a fund that pays severance, deducted from their social security contributions.
- Mar 2027Next
New income tax form
Companies file the Ganancias return in ARCA’s new web service, optional since October 2026 (RG 5908).
Financial accounting: books restated for inflation
Argentina has restated its books again since July 2018, when inflation over three years passed 100%. Listed companies use IFRS with IAS 29; most others use the FACPCE’s local standard with RT 6. Both restate every non-monetary item, month by month, with one national index.
In SAP: Inflation Accounting adjusts G/L accounts (FJA1), fixed assets (J1AI) and open items (FJA5) by that index, and posts to the ledger its inflation method names. Many groups keep historical pesos in one ledger for tax and restated pesos in another for the statements, with US dollars as hard currency on top.
Did you know? Tax restates too, but on its own terms: the income tax inflation adjustment applies while prices rise more than 100% over the 36 months before the year-end, and it works on tax values, not book values.
| Framework | Who |
|---|---|
| Full IFRS | Companies listed with the CNV, the securities regulator, since 2012. Other companies may choose them. |
| NUA (RT 54) | The FACPCE’s single local standard, mandatory for years starting on or after 1 January 2025, with simpler rules for small and medium entities. |
| BCRA rules | Banks: IFRS with exceptions set by the central bank, restated for inflation since 2020. |
| SSN rules | Insurers, which follow the insurance regulator. |
| Item | Restated by | In SAP |
|---|---|---|
| Inventories | By the index from the month of purchase, or at current cost. | Inflation Adjustment of G/L Accounts (FJA1), with a time base per month. |
| Fixed assets and depreciation | By the index from the month of purchase. | Asset Revaluation for Inflation (J1AI) on an adjusted depreciation area. |
| Equity | By the index from each contribution or change. | FJA1 on the equity accounts. |
| Income and expenses | By the index from the month they were booked. | FJA1 on the profit and loss accounts. |
| Cash, receivables, payables in pesos | Not restated: holding them while prices rise is a loss or gain (RECPAM). | The offset account of the adjustment postings. |
| Items with an indexation clause | By their own index. | Inflation Adjustment of Open Items in Local Currency (FJA5). |
The index is the FACPCE’s, built from INDEC’s consumer price index: 12,514.15 at the end of September 2026. INDEC publishes the month about two weeks after it ends.
Restate an amount to September 2026 pesos
FACPCE index, month-end (RT 6, IAS 29)
A peso booked in January buys less today. Restated statements bring every non-monetary amount to the pesos of the closing month. Pick the month the amount was booked:
| Line | Value |
|---|---|
| Historical amountBooked in Jan 2026 | 1,000,000 |
| CoefficientIndex 12,514.15 (Sep 2026) ÷ 10,413.03 (Jan 2026) | 1.2018 |
| Restated amountIn Sep 2026 pesos: inventory, a fixed asset or equity | 1,201,778 |
| Inflation adjustmentPosted by Inflation Accounting; in cash, the same amount is the RECPAM loss | 201,778 |
Monetary items (cash, receivables and payables in pesos) cannot be restated: the same difference is what holding them cost, and it shows as RECPAM in the income statement.
Chart of accounts
Argentina has no mandatory chart of accounts: build yours from the group chart. Keep separate accounts for perceptions and withholdings suffered, by tax and province, because each one is deducted in a different return.
Legal books
The Civil and Commercial Code asks for a journal (libro diario) and an inventory and balance book, bound and stamped by the company registry; Buenos Aires City’s registry, the IGJ, also accepts digital books. SAP builds the monthly journal as a PDF.
AR_JOURNAL_LEDGER
A legal number on everything
Invoices, debit and credit notes, receipts and waybills carry an official number: point of sale (4 or 5 digits), letter, then an 8-digit sequence, such as 00001A00000123. SAP keeps it in the reference field next to its own document number.
The Argentine guide checks the chronological order and blocks duplicates from the same supplier, except from monotributo suppliers.
XBLNR
Year-end and approval
Any month can close the fiscal year. Shareholders approve the statements within four months (General Companies Law, art. 234), and listed companies file them with the CNV.
Retention
Keep books and support for ten years (Civil and Commercial Code, art. 328). Since 2026 ARCA can assess three years back for registered taxpayers who file on time without significant discrepancies, five years otherwise and ten for those never registered (Ley 27.799).
IVA, perceptions and Ingresos Brutos
IVA is a VAT at 21% on most goods and services. Two things set it apart from a European VAT: much of it is collected in advance, by perceptions on invoices and withholdings on payments, and next to it every province charges Ingresos Brutos, a tax on gross turnover with no credit for the tax paid before.
- 21%
General rate
Goods and services unless the law sets another rate.
- 10.5%
Reduced rate
Basic foods such as meat, fruit and vegetables, capital goods, housing construction and some interest and transport.
- 27%
Utilities to businesses
Electricity, gas, water and telecoms for IVA-registered and monotributo customers, at premises that are not homes.
- 0%
Exports and exempt
Exporters recover the IVA on their purchases; exempt sales, such as books and education, lose it.
IVA is settled every month in IVA Simple (form F.2051). Input IVA above output IVA only carries forward; the perceptions and withholdings a company suffers build a balance it can use against other ARCA taxes.
Tax codes in the Argentine template
FI and MM use calculation procedure TAXAR. SD does not use the standard tax determination: each tax is a condition type in pricing procedure RVAAAR, driven by the customer’s fiscal type, activity code, province and tax categories. The sample codes:
| Input | Output | Tax | Notes |
|---|---|---|---|
| C1 | D1 | IVA | The everyday codes. |
| C2 | D2 | IVA + IVA perception | The perception is a credit for the buyer, not a cost. |
| C5 | D5 | IVA + Ingresos Brutos perception | Ingresos Brutos is “GIT”, gross income tax, in SAP texts. |
| C4 | D4 | IVA on services | Kept apart for the IVA files. |
| CB | DE | IVA + excise tax | Tobacco, drinks and electronics, since April 2026. |
| CA | — | IVA + perceptions at customs | The taxes on an import declaration. |
| C0 · C9 | D0 · DB | Exempt · not taxed | The reason for zero IVA is customised separately. |
| CC | DF | Tax-free area | Tierra del Fuego’s special customs area. |
| C3 | D3 | IVA + surcharge | For the “responsable no inscripto”, abolished in 2004. |
Perception or withholding?
Both are advances on someone else’s tax, collected by a company the tax agency named as its agent. The difference is the moment: a perception rides on the invoice, a withholding on the payment.
The seller, if the tax agency or a province named it a perception agent, adds a perception to the invoice: an advance of the buyer’s own IVA or Ingresos Brutos.
The buyer posts the perception as a tax credit, not as cost (codes C2 and C5).
When paying, the buyer, if named a withholding agent, keeps part of the payment back: Ganancias, IVA, social security or Ingresos Brutos.
The buyer gives the supplier a certificate and reports the withholding: to ARCA through SICORE or SIRE, or to the province.
Each company deducts what was perceived from it and withheld from it in its own returns. What is left over builds up as a credit balance.
Ingresos Brutos
Each province sets rates by activity, commonly a few percent of gross sales, and collects it monthly. Because it is charged at every stage, it is a cost that adds up along the chain.
SAP carries the activity code, the distribution type and the province (region) on each line.
Convenio Multilateral
A company selling in several provinces splits its base with one coefficient per province: half its share of income, half its share of expenses, from the last closed year. Filed monthly (CM03) and yearly (CM05) in SIFERE.
SAP’s Multilateral Agreement Coefficients report works the coefficients out from the documents.
Income tax (Ganancias)
A 25%, 30% and 35% scale on taxable profit. For years starting in 2026 the 25% rate covers the first ARS 133.5 million and 35% applies above ARS 1,335.1 million; dividends pay 7% more. A cut to 27% and 31.5% was in the labour reform bill, but not in the law.
Tax on bank debits and credits
0.6% on each credit and 0.6% on each debit in a bank account. A third of it counts as a payment towards Ganancias: all of it for micro and small companies, 60% for medium industrial ones.
It reaches SAP in the bank statement.
Excise taxes
Since April 2026 impuestos internos no longer apply to insurance, mobile phone services, cars, boats, aircraft and luxury goods (Ley 27.802). Tobacco, alcoholic drinks, beer, soft drinks and electronics such as phones and TVs still pay; electronics made in Tierra del Fuego pay nothing.
Stamp tax and local fees
Provinces charge stamp tax (impuesto de sellos) on contracts, each at its own rate, and municipalities a fee on gross income. Neither is in the SAP template.
Withholding at payment
An Argentine buyer collects tax at almost every supplier payment. A typical payment carries a Ganancias withholding, sometimes an IVA one, and one for each province where the buyer is an agent; each needs its own certificate and goes to a different file. SAP delivers all of it as extended withholding tax at payment.
- 2%
Ganancias (RG 830)
Goods and services from registered suppliers, above a monthly non-taxable amount; professional fees by a 5% to 31% scale.
- 100%
IVA on flagged invoices
The whole IVA of an A invoice “subject to withholding”, plus 6% of Ganancias; agents named by ARCA withhold part of the IVA on every purchase.
- 1–6%
Social security (SUSS)
Large IVA agents withhold 1% from employer suppliers in general; construction pays 1.2% or 2%, cleaning and security 6%.
- By list
Ingresos Brutos
Each province names its own agents and sets a rate per supplier in its taxpayer list. Banks withhold on deposits too.
| Concept | Rate | Unregistered | Not taxed a month (ARS) |
|---|---|---|---|
| Sale of goodsCode 78 | 2% | 10% | 224,000 |
| Works and servicesCode 94 | 2% | 28% · 25% | 67,170 |
| Freight transportCode 95 | 0.25% | 28% · 25% | 67,170 |
| Directors’ feesCode 116 | Scale | 28% | 67,170 |
| Liberal professionsCode 119 · Since October 2023 | Scale | 28% | 160,000 |
| InterestCode 21 · Other than banks | 6% | 28% · 25% | 7,870 |
Rates for suppliers registered for Ganancias. Suppliers not registered pay higher rates with no non-taxable amount: 10% on goods, 28% on fees, 25% or 28% on most services. Withholdings under ARS 240 are not made.
Frozen since 2019: the non-taxable amounts were last set in August 2019 (RG 4525), and consumer prices have risen about 50 times since. Almost every payment is now withheld, so the monthly accumulation in SAP matters more than the threshold.
A invoices subject to withholding
Since December 2025 there are no M invoices (RG 5762). A supplier that does not prove its solvency issues an A invoice “subject to withholding”: the buyer withholds the whole IVA and 6% of Ganancias. Or the invoice says “paid into the registered account”, and the buyer may pay only into that bank account.
Agents and lists
ARCA names IVA withholding agents, and each province names its own agents for Ingresos Brutos and publishes a list with the rate for each taxpayer. SAP reads these lists and ARCA’s monthly supplier status file into the supplier master.
Posting example: a supplier invoice, then its payment
The buyer is assumed to be a withholding agent
| Line | Debit (ARS) | Credit (ARS) |
|---|---|---|
| 1 · Supplier invoice | ||
| Expense or inventoryPurchase of goods | 1,000,000 | |
| IVA credit21% of the net | 210,000 | |
| SupplierInvoice total | 1,210,000 | |
| 2 · Payment (F110) | ||
| SupplierCleared at payment | 1,210,000 | |
| Ganancias withheld2% of the net above ARS 224,000 | 15,520 | |
| IVA withheldOnly if the buyer is an ARCA agent | 0 | |
| Ingresos Brutos withheld2% of the net, from the province’s list | 20,000 | |
| BankWhat the supplier receives | 1,174,480 | |
Assumes this is the only payment to the supplier this month: RG 830 deducts the ARS 224,000 once a month per supplier and concept. Each withholding gets a certificate and goes to ARCA through SICORE (Ganancias) or to the province.
Extended withholding tax, step by step
Activate it
Activate extended withholding tax for the company code, in a country whose vehicle country key is RA.
Types for payment posting
Base = net amount; set All Tax Codes when an invoice carries several IVA codes. Ganancias accumulates by month.
Central invoice
IVA: withholding with the first partial payment. Ganancias: proportional distribution. Ingresos Brutos: base check at payment document level.
Codes and official keys
Each code carries ARCA’s regime code and, for SIRE, the form code (Assign Form Code to Withholding Tax Key).
Certificate numbering
Number certificates by company code, branch and withholding type.
Group accumulation
A tax group adds up several company codes; the fiscal address field adds up several supplier accounts of the same CUIT.
Supplier master
Types and codes, exemption number, rate and dates, fiscal type, activity code and Convenio Multilateral distribution type.
Monthly uploads
ARCA’s taxpayer file, the IVA status file, exemption files and the provincial taxpayer lists.
Customizing for Financial Accounting › Financial Accounting Global Settings › Withholding Tax › Extended Withholding Tax, with the Argentina activities under Calculation.
Returns and certificates
Ganancias withholdings and IVA perceptions go to ARCA through SICORE; IVA and social security withholdings through SIRE. Both are monthly returns, with the first fortnight paid mid-month. Each province has its own system for Ingresos Brutos. The supplier gets a certificate for every withholding (RFWTCT10).
Certificates of exclusion
Suppliers with large credit balances can ask ARCA for a certificate that exempts them, in full or in part, for a period. Process Withholding Tax Exemption Files loads ARCA’s files into the supplier master, with the rate and dates.
ARCA electronic invoices and the CAE
Almost every invoice and every debit or credit note goes to ARCA before it exists (shops can still print consumer tickets on fiscal printers): the system sends it through a web service, ARCA answers with a CAE (código de autorización electrónico) and its due date, and only then does the document get its official number. Printed copies carry a QR code that leads to ARCA’s record. The Argentine local version talks to ARCA through SAP Process Integration; the Cloud Public Edition uses DRC eDocuments.
- Point of sale
An issuing branch registered with ARCA for web services, with number range 09 per company code, branch, class and letter.
Issuing branch
- Billing
SD billing or FI invoice. The letter comes from the fiscal types of seller and buyer.
VF01 · FB70
- Sign in
ARCA’s authentication service (WSAA) returns a token and sign, valid for 12 hours, for the company’s certificate.
WSAA
- ARCA authorises
wsfev1, wsmtxca or wsfex return the CAE and its due date; only then does the document get its official number.
CAE
- Monitor
Resend, get the status or the last number from ARCA, or switch a branch to contingency.
Monitoring tool
| Document | Code | What it is | In SAP |
|---|---|---|---|
| Factura ABetween IVA-registered companies | A · 1 | IVA shown separately; the buyer takes it as a credit. | Standardwsfev1, or wsmtxca when item detail is sent. |
| Factura A subject to withholdingReplaced letter M in December 2025 | A · 51 | Issuers that do not prove solvency: the buyer withholds the whole IVA and 6% of Ganancias. Notes are 52 and 53, receipts 54: the old M codes (RG 5764). | ConfigureIts own document class and ARCA codes; withholding codes on the supplier. |
| Factura BIVA shown since 2025 | B · 6 | To consumers, monotributo taxpayers and exempt buyers. The price includes IVA, shown as “IVA Contenido”. | Standardwsfev1. |
| Factura CIssued by your small suppliers | C · 11 | From monotributo taxpayers and IVA-exempt sellers: no IVA to deduct. | StandardPosted as a supplier invoice; no duplicate-number check. |
| Factura EExports | E · 19 | Exports of goods and services, at 0% IVA. | Standardwsfex, with the Monitoring Tool for Exports. |
| Notas de débito y crédito | A · 2, 3 · B · 7, 8 | Corrections, exchange differences and cash discounts, each with its IVA. | StandardSame web services; cash discount notes generated on customer payments. |
| Factura de Crédito ElectrónicaSME seller, large buyer | A · 201 | Above ARS 5,549,862 (since April 2026). The buyer accepts or rejects it within 21 days, and the seller can sell it. | GapNot in the SAP Help guide. |
| RemitoGoods in transit | R · 91 | The waybill that travels with the goods. | StandardOfficial numbering from deliveries and goods movements. |
Contingency
If ARCA’s service is down, a CAEA requested in advance for the fortnight lets you issue offline and report the documents afterwards. SAP also has offline and online CAE modes per branch.
J_1ACAEA
Supplier invoices
Enter the supplier’s official number (branch, letter, number) as the reference: SAP blocks duplicates, except from monotributo suppliers. ARCA’s online check of a received invoice’s CAE is not in the SAP Help guide.
Invoices in dollars
An invoice in foreign currency states the BNA selling rate of the previous business day and can be paid in that currency (RG 5616). When it is paid in pesos at another rate, a debit or credit note with IVA settles the difference.
S_P6B_12000179
IVA on consumer invoices
Since 2025 (large companies from January, the rest from April), B invoices show the IVA they contain and the other national indirect taxes, in a box titled “Régimen de Transparencia Fiscal al Consumidor” (RG 5614). Add it to your invoice form.
The SAP Help guide still describes AFIP, letter M and some old amounts. RG 5762 removed M invoices in December 2025, and RG 5866 sets new rules from 1 July 2026: goods are invoiced by the end of the month of delivery, services when finished or paid, whichever comes first, and consumers are identified on sales of ARS 10 million or more. Keep the Argentina notes and your web service clients current (SAP Notes 1558532, 1537823 and 1659814).
Statutory reporting: IVA Simple, SICORE, SIRE and the books
ARCA already holds every electronic invoice, so the IVA return comes pre-filled: since the November 2025 period it is form F.2051 in IVA Simple. What SAP still produces are the IVA registers, the withholding and perception files for SICORE and SIRE, and the legal books.
| Report | When | SAP report | Output | Notes |
|---|---|---|---|---|
| IVA return (IVA Simple, F.2051) | Monthly | Gap— | ARCA pre-loads the e-invoices; you validate, adjust or import. | |
| Purchase IVA register | Monthly | DRCAR_PURCHASE_VAT_DCL | TXT | Libro IVA Digital layout: to import or reconcile in IVA Simple. Imports and foreign services included. |
| Sales IVA register | Monthly | DRCAR_SALES_VAT_DCL | TXT | Sales documents and their IVA rates. |
| SICORE: Ganancias withholdings | Monthly | DRCAR_WHT_SICORE_ERN | TXT | Imported into ARCA’s SICORE application. |
| SICORE: IVA perceptions | Monthly | DRCAR_WHT_SICORE_VAT_PRCPN | TXT | Perceptions charged to customers. |
| SIRE: IVA and SUSS withholdings | Monthly | DRCAR_SIRE_VAT_WHT · AR_WHT_SIRE_SUSS | TXT | Format F2005, uploaded in ARCA’s SIRE. |
| Electronic duplicate | Daily files, on request | DRCAR_DAILY_VAT | TXT | Issued documents and other perceptions. |
| Libro Diario | Monthly | DRCAR_JOURNAL_LEDGER | The legal journal. | |
| Tax journal, cash and bank journal | Monthly | DRCAR_TAX_JOURNAL · AR_CASH_BANK_JOURNAL | ||
| Cash flow statement | Yearly | DRCAR_CASHFLOW_N | Table | Direct method, with the previous year. |
| Ingresos Brutos returns | Monthly; yearly CM05 | Gap— | Each province, or SIFERE for Convenio Multilateral. | |
| Ganancias return | Fifth month after year-end | Gap— | From the tax view and the inflation workpapers. |
Nothing goes straight to ARCA
SAP’s Argentine reports have no link to the tax agency. Each file is downloaded from Run Statutory Reports and uploaded in ARCA’s own application: SICORE, SIRE or Portal IVA. Mark the run as submitted afterwards, so corrections start a new phase.
Retired reports
The classic Daily VAT, CITI and journal reports (J_1AF…) gave way to their Run Statutory Reports versions (SAP Note 2480067). The gross income tax report and its perception listing are gone (SAP Note 2227963).
Treasury: transfers, ECHEQ and the exchange rate
Companies pay by transfer between accounts identified by a 22-digit CBU, and immediate transfers settle in seconds. Cheques survive as ECHEQ, often post-dated, and a cheque received from a customer can be endorsed to a supplier. SAP Help lists no Argentine bank format: each bank’s file is built in the Payment Medium Workbench.
| System | Run by | Speed | Typical use |
|---|---|---|---|
| Immediate transfers | Banks and payment providers | Seconds, around the clock | Supplier payments and collections between CBU and CVU accounts. |
| ECHEQ | All banks, under BCRA rules | Electronic, can be post-dated | Payments with a future date; it can be endorsed, guaranteed, sold or deposited online. |
| DEBIN | Banks | Online, once the payer accepts | Collections started by the payee, one-off or recurring. |
| MEP | Banco Central (BCRA) | Real time, gross | Large payments between banks. |
Every debit and credit in a bank account pays the bank tax, and provinces withhold Ingresos Brutos on deposits through the banks (SIRCREB). Both arrive in the bank statement.
Payment flow in SAP
- Payment run
Ganancias, IVA, SUSS and Ingresos Brutos withheld here.
F110
- Payment medium
One format per bank, built in DMEE.
DMEE
- Certificates
One per withholding, for the supplier.
RFWTCT10
- Bank statement
With the tax on debits and credits and the bank withholdings.
MT940CAMT.053
- Import and reconcile
Post those taxes by posting rules and clear open items.
FF_5FEBAN
Two exchange rates in SAP
Load the BCRA reference rate for valuation and the BNA selling rate as its own rate type for invoices in foreign currency. Since April 2025 the peso floats within a band set by the central bank.
Dividends abroad
Companies can again pay dividends to foreign shareholders on profits of years starting from 1 January 2025. Older profits went through central bank bonds (BOPREAL).
Paying with received cheques
A customer’s cheque moves to a customer special G/L account (indicator S) and then clears the supplier invoice. The supplier payments file needs the cheque number and the CUIT of the original issuer and of the bank.
Fiscal year and fixed assets
Any month can end the fiscal year; December and June are common. These are the dates that follow a December 2026 year-end:
Every month
IVA return (F.2051) between the 18th and 22nd, by the last digit of the CUIT; Ingresos Brutos advance in each province.
Mid-month and monthly
SICORE and SIRE: the first fortnight’s withholdings are paid mid-month, then the monthly return.
At year-end
Restatement for inflation and the closing; the tax inflation adjustment follows for the return.
By 30 April 2027
Shareholders approve the statements, within four months of the year-end.
May 2027
Ganancias return, in ARCA’s new web service (mandatory from 1 March 2027).
June 2027 to February 2028
Nine monthly advances of 11.11% each towards the next year’s tax.
ARCA spreads due dates by the last digit of the CUIT. The nine equal advances apply to years closing from December 2024.
| View | Valuation | Use |
|---|---|---|
| Book | Restated for inflationARS | RT 6 or IAS 29 statements |
| Tax | Historical costARS | Ganancias, indexed for assets bought since 2018 |
| Group | Book depreciationHard currency (USD) | If the parent reports in USD |
Unlike Chile, where tax restates and the IFRS books stay at cost, Argentina restates the book values. SAP’s Asset Revaluation for Inflation (J1AI) runs on the book area, while the tax area keeps historical cost and the index the law allows.
| Asset | Rule |
|---|---|
| Buildings | 2% a year (50 years), unless a different useful life is proven. |
| Other assets | Over their probable useful life: there is no official table. |
| Bought since 2018 | Tax depreciation indexed by the consumer price index. |
| RIMI investments | SMEs up to medium tier 2 that invest within the regime’s two-year window may write off movable assets in two years. |
The Argentine guide delivers no chart of depreciation of its own: copy a reference chart and add the areas you need.
Controlling: costs and margins under high inflation
Argentina has no cost accounting law, but inflation shapes how controllers set up CO. Prices rose 23.6% between the end of 2025 and September 2026, so a cost from January is out of date within months, and a margin in historical pesos is not the margin in the restated statements.
Monthly inflation, consumer price index
Setting up CO for prices that move every month
CK11NCK40NCKMLCP
Pick a stable unit
Run the company code in ARS with USD as hard currency (currency type 40) or an index-based currency (type 50). The controlling area currency can be either, so management reports do not melt.
Revalue standards often
With prices up a third in a year, a standard cost set in January misleads by July. Many companies cost monthly or quarterly (CK11N, CK40N) and use price units.
Actual costing
The Material Ledger in ARS and USD spreads price differences to inventory and cost of sales, so margins reflect what was paid.
Restated margins
RT 6 and IAS 29 restate sales and cost of sales month by month. Margin Analysis in historical pesos will not match the restated income statement: reconcile, or report in USD.
Plan with an index
Plan in USD, or with an expected inflation rate per month, and compare actuals at the same price level.
Controlling area currency types: 10 company code currency, 30 group currency, 40 hard currency, 50 index-based currency. The type cannot change once a company code is productive.
Other local effects on the design
Taxes that are cost
Ingresos Brutos and the non-creditable part of the bank tax are expenses. IVA, perceptions and withholdings are credits, not cost.
Province on the cost object
The Convenio Multilateral coefficient splits expenses by province. Derive the Ingresos Brutos region from the plant or cost center so the figures come out of SAP.
Imports
Duties go to inventory; the IVA and perceptions on the despacho are credits. Foreign-currency payables revalue every month.
Index dates
INDEC publishes the CPI about two weeks after month-end, so restated reports come after the closing. Plan the calendar around it.
Intercompany prices
Cross-border transactions with related parties, and with low-tax jurisdictions, need a transfer pricing study above set thresholds. Margin Analysis by partner company is where those figures come from.
Two sets of numbers
Keep historical pesos for tax and restated pesos for the statements in separate ledgers; the inflation method names the ledger the adjustments post to.
Other modules at a glance
Outside Finance, the Argentine requirements reach SAP through billing, supplier invoices, waybills and payroll.
- SalesStandard
Billing needs a CAE
Letters from fiscal types, taxes and perceptions as condition types in RVAAAR, withholding codes on billing items, and the CAE before the number.
- ProcurementStandard
Supplier invoices
The supplier’s official number, branch and letter in the invoice, perceptions as credits, and import declarations posted in FI.
- PayrollStandard
SAP HCM Payroll Argentina
Thirteenth salary (aguinaldo) in June and December, Form 931 to ARCA, the digital payroll book and income tax withheld on salaries. Salaries may be paid in dollars since 2026.
- LogisticsGap
Waybills
Numbered and printed from deliveries and goods movements; sector electronic waybills and provincial transport codes come from outside SAP.
- Foreign tradeGap
Customs and export duties
The customs broker files declarations with ARCA’s customs division; export duties on farm goods are set by decree and change often.
- Convergent invoicingStandard
FI-CA for utilities
Two-step tax determination, IVA and Ingresos Brutos perceptions with document minimums, and official numbering for utilities.