How do I hire and pay an Argentine contractor in dollars?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Sign a services contract, have the contractor register with ARCA and issue a type E export invoice, and wire dollars to the contractor's own dollar account at an Argentine bank. Individuals may keep those dollars without selling them for pesos. Invoices do not prevent reclassification: if you direct the work like an employer, it can be employment.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Invoice. An invoice for an export operation must carry the letter "E" and use its own numbering (AFIP RG 1415/2003 art. 17). Monotributistas issue class C invoices for local work, but the export invoice is carved out of class C (art. 16). The invoice states the foreign client's tax ID and the legend "IVA EXENTO OPERACION DE EXPORTACION". A dollar invoice shows the Banco Nación seller rate at the close of the previous business day, which the e-invoice system fills in automatically (Annex II, points II(g) and III(d)). For services it must be issued when the work is finished or the price is collected, whichever comes first (art. 13). For VAT, services performed in Argentina and used abroad count as rendered outside the country (VAT Law art. 1(b)). RG 2758/2010, often cited for "factura E", now applies only to customs registered exporters of goods (art. 1).
Dollars and the BCRA. A resident who is paid for services by a non resident must bring the money in and sell it for pesos within 20 business days of collection or credit abroad (BCRA Exterior y Cambios, point 2.2.1). Individuals are exempt from selling if the funds arrive within that term, are credited to a dollar account in their own name at a local bank, and the result is fiscally neutral. The bank may not charge a commission, but may pass on documented foreign bank charges at cost (points 2.2.2.1 and 2.8). The USD 36,000 annual cap ended on 18 Sep 2025 (Com. A 8330, points 1 and 2). The exemption has covered all service concepts since 9 Apr 2026 (Com. A 8417, point 2). The text in force is the consolidated version to 14 Sep 2026 (Com. A 8481). A company contractor has no such exemption and must sell within 20 business days.
Misclassification. Wherever the contract was signed, the LCT governs work performed in Argentina (LCT art. 3). A contract of employment exists "whatever its form or name" when a person works under another's dependence (art. 21). Work done in a situation of dependence is presumed to be employment. Since 6 Mar 2026 the presumption does not apply when services without dependence are invoiced or paid through banks, including for social security (art. 23, as replaced by Law 27.802 art. 13). Decree 847/2024 says this holds however many invoices or clients there are (Annex II, art. 3). The worker can still prove dependence. No case law since March 2026 was reviewed (unconfirmed).

What changes the answer

The exchange rate. At a rate below about ARS 1,499.88, US$36,000 falls into category G. Recategorization is done each semester (Law 24.977 Annex art. 9).
Higher fees. Above the category K limit of ARS 126,610,838.75, the contractor is excluded from the monotributo automatically and must register for the general taxes (Law 24.977 Annex arts. 20(a) and 21).
A company contractor. A company must sell the dollars for pesos within 20 business days, unless a narrow exception applies, such as knowledge economy beneficiaries (points 2.2.2.2 and 2.6).
Dependence in fact. Fixed hours, supervision, exclusivity and your equipment point to employment (LCT art. 21).

Worked examples

A US company pays an individual developer in Buenos Aires US$3,000 a month. The developer is a monotributista. Pesos are converted at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the rate (dólar MEP selling rate (dolarapi.com)) (unconfirmed) (live rate). ARCA actually measures income at the Banco Nación rate on the invoice, not MEP.

Step or item	Time	Cost ARS	Cost USD
Contract and ARCA registration	Before the first invoice (unconfirmed)	0	0
Type E invoice, US$3,000	When the work is finished or paid	4,691,700.00 billed	3,000.00 billed
Wire to the developer's own local dollar account	Within 20 business days	Local commission 0	Foreign bank charges at cost (unconfirmed)
Monotributo, category H, services	Monthly	522,706.68	334.23
Developer nets per month		4,168,993.32	2,665.77

Step by step:

Annual income. 36,000 × 1,563.90 = ARS 56,300,400.00. That is above the category G limit of ARS 53,995,798.87 and within category H, ARS 81,924,660.37 (ARCA values from 1 Aug 2026; Law 24.977 Annex arts. 8 and 11).
Monthly quota. Category H, services: integrated tax 409,623.31 + pension 57,598.04 + health 55,485.33 = ARS 522,706.68 (US$334.23), about 11.1% of the fee.
Net. 4,691,700.00 − 522,706.68 = ARS 4,168,993.32 (US$2,665.77) a month, or US$31,989.21 a year. The developer keeps the dollars and pays the quota in pesos.
Not modelled: provincial gross income tax on service exports (unconfirmed), foreign intermediary charges, and any US withholding or reporting by the payer, which is outside Argentine law.

Cost to do it: no government fee and no capital. The foreign client pays only its own wire costs. The developer bears about US$4,011 a year in monotributo.

Practical traps

Leaving funds in a foreign platform account. The exemption needs credit to the individual's own account at an Argentine bank within the deadline. Funds left on a foreign platform or account beyond 20 business days do not fit point 2.2.2.1. The sources do not show how the BCRA treats this in practice (unconfirmed).
A class C invoice. A monotributista billing a foreign client on a C invoice uses the wrong document (RG 1415 arts. 16 and 17).
Treating invoices as a shield. Art. 23 removes a presumption only. A full time, supervised "contractor" can still win an employment claim.

FAQ

Does the foreign company need an Argentine entity? No Argentine norm reviewed requires one to pay an independent contractor. A worker who is in fact an employee would raise registration duties that the sources do not detail for foreign employers (unconfirmed).

Can I pay into the contractor's account abroad? Payment abroad is possible, but the contractor must still bring the funds in within 20 business days (point 2.2.1).

Does the foreign client withhold Argentine tax? No Argentine withholding duty on a foreign payer was found in the sources. The contractor pays through the monotributo.

Is the type E invoice in dollars? It can be issued in dollars and must show the exchange rate used (RG 1415 Annex II, point III(d)).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.