ARCA: New rules for electronic invoicing and the use of CAEA from 2026

The Revenue and Customs Control Agency (ARCA) has issued General Resolution 5785, redefining the framework for the issuance and registration of electronic invoices in Argentina.

This update introduces a new approach to managing electronic invoicing contingencies, aiming to ensure business continuity for taxpayers while strengthening fiscal control.

Effective date

The new regulation will become mandatory on June 1, 2026, applying to all electronic invoice issuers.

Main change: CAEA takes priority

The core of Resolution 5785 is the new priority given to the Anticipated Electronic Authorization Code (CAEA) as the primary contingency method in case of failures in the main “WebService” system.

Previously, multiple alternatives existed for technical contingencies. However, under this new regulation, CAEA becomes the main and mandatory procedure when the connection with ARCA is unavailable.

In practical terms, if the direct link with the tax authority fails, the taxpayer must request the CAEA in advance, following the procedure outlined in RG 5782.

The regulation also stresses that contingency modes should only be used under exceptional conditions, preventing improvisation during issuance.

ARCA’s powers and enforcement

Beyond simplifying procedures, RG 5785 expands ARCA’s supervisory and sanctioning powers for non-compliance in the use of contingency mechanisms.

Key implications for electronic invoice issuers include:

1. Omission of report

ARCA may impose penalties including denying the CAEA as a contingency method for taxpayers who fail to report invoices issued under that code (as established in RG 5782).

2. Missing sworn statement

The same sanction applies to those who fail to submit Form F. 2051, an essential declaration for maintaining traceability and control of electronic operations.

Conclusion

Through General Resolution 5785, ARCA strengthens control over electronic invoicing processes, prioritizing the use of CAEA as the main contingency tool and establishing stricter measures for non-compliance.

Source: boletinoficial 

Brinta and compliance with ARCA’s new rules

RG 5785 reinforces control over electronic invoicing and demands more precise, traceable, and compliant processes.

Brinta automates the issuance and validation of tax documents across LATAM, ensuring operational continuity and compliance amid regulatory changes like ARCA’s.

 Talk to our team and ensure a more efficient, automated, and compliant tax operation.