What is the difference between factura A, B and C?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. The letter depends on who sells and who buys. A VAT registered seller issues A to VAT registered businesses and to monotributistas, with VAT shown separately, and B to consumers, exempt and non VAT buyers. Monotributistas and exempt sellers issue C on domestic sales, with no VAT shown. Only an A invoice gives a VAT registered buyer input VAT credit.

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

Key rules

Who issues which letter. RG AFIP 1415/2003, now applied by ARCA, sets the classes:

A: a VAT registered seller (responsable inscripto) selling to another VAT registered person or to a monotributista (art. 15(a)). An A invoice to a monotributista must carry a legend saying the VAT shown can only be used for the Law 27.618 small taxpayer regime (art. 15(a), as replaced by RG 5003/2021).
B: a VAT registered seller selling to exempt persons, non VAT persons, final consumers, persons treated as final consumers, and Sujetos No Categorizados (art. 15(b)).
C: issued by VAT exempt or non VAT sellers and by monotributistas, whoever the buyer is (art. 16, as replaced by RG 5198/2022).
E: the export invoice, for any exporter, including monotributistas (arts. 15 to 17). See How do I invoice a foreign client (factura E)?.

Class M is gone. RG ARCA 5762/2025, in force 1 December 2025 (art. 32), replaced class M with class A with the legend "OPERACIÓN SUJETA A RETENCIÓN". The VAT registered buyer must withhold 100% of the VAT and 6% income tax on the same base (arts. 12, 13). First time applicants that meet some but not all tests may opt for A with "PAGO EN CBU INFORMADA" instead (art. 5).

How VAT is shown. On A, the rate, the VAT amount, other taxes and any perception appear as separate lines (RG 1415 Annex II, A, IV(a)(1)). On B, since the Law 27.743 consumer transparency regime (art. 99), the invoice shows a block headed "Régimen de Transparencia Fiscal al Consumidor (Ley 27.743)" with "IVA Contenido" and "Otros Impuestos Nacionales Indirectos" (RG 1415 Annex II, B(g)(1); Annex II, A, IV(a)(2), as replaced by RG ARCA 5614/2024). This was compulsory from 1 January 2025 for large companies and from 1 April 2025 for everyone else (RG 5614 art. 6). On C, VAT is never shown (RG 1415 Annex II, A, IV(b)).

Input VAT credit. A VAT registered buyer deducts the VAT "facturado" to it (VAT Law art. 12), and sales between registered persons must show the VAT separately (art. 37). A buyer who proves registered status is not a final consumer and should get A (Decree 692/1998 art. 71). An A invoice whose CAE carries observation codes on the buyer's status gives no credit (RG AFIP 4291/2018 art. 12). No source text says in one sentence that the "IVA Contenido" on a B invoice cannot be credited. It follows from the rules above and from the stated purpose of art. 99, which is to inform consumers (unconfirmed).

What changes the answer

Seller is a monotributista. It issues C for ARS 1,210,000 with no VAT shown, and a registered buyer has nothing to credit (RG 1415 art. 16; Annex II, A, IV(b)).
New or high risk VAT registrant. It may be limited to A "OPERACIÓN SUJETA A RETENCIÓN" or A "PAGO EN CBU INFORMADA" (RG 5762 art. 5).
Buyer status inconsistent in ARCA records. The CAE comes with observation codes and the VAT cannot be credited (RG 4291 art. 12).

Worked examples

A VAT registered wholesaler sells goods for ARS 1,210,000, VAT at 21% included (VAT Law art. 28). Pesos converted at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the rate given in some secondary summaries (live MEP rate).

Step or item	Time	Cost ARS	Cost USD
Price including VAT	At sale	1,210,000	773.71
Net price (÷ 1.21)		1,000,000	639.43
VAT at 21%		210,000	134.28
Buyer's credit on invoice A	Buyer's VAT return for the month	210,000	134.28
Buyer's credit on invoice B		0	0
Buyer's net cost, A		1,000,000	639.43
Buyer's net cost, B		1,210,000	773.71
Cash paid on A "OPERACIÓN SUJETA A RETENCIÓN"	At payment	940,000	601.06

Step by step:

Net price: 1,210,000 ÷ 1.21 = ARS 1,000,000. VAT: 1,000,000 × 21% = ARS 210,000 (VAT Law arts. 28, 37).
Billed as A to a registered buyer: the invoice shows net ARS 1,000,000, rate 21% and VAT ARS 210,000 on separate lines. The buyer credits ARS 210,000 against its own output VAT (VAT Law art. 12), so its real cost is ARS 1,000,000 (US$ 639.43).
Billed as B by mistake: the invoice shows ARS 1,210,000 with "IVA Contenido: $ 210.000,00" in the transparency block. The buyer has no creditable VAT, so its cost is ARS 1,210,000 (US$ 773.71). The error costs the buyer ARS 210,000 (US$ 134.28) unless the seller cancels the B with a credit note and reissues an A.
Billed as A "OPERACIÓN SUJETA A RETENCIÓN": the buyer withholds VAT ARS 210,000 and income tax 1,000,000 × 6% = ARS 60,000 (US$ 38.37), and pays ARS 940,000 (RG 5762 arts. 12 to 14). The seller computes the withholdings in its own VAT and income tax returns (arts. 17, 18).
Timing: for goods, the invoice is due by the last day of the month of delivery and must reach the buyer within 10 calendar days of issue (RG 1415 art. 13, table as replaced by RG 5866/2026).

Cost to do it: no ARCA fee to issue electronic invoices was found in the sources. The cost of a wrong letter is the lost credit, here ARS 210,000.

Practical traps

Asking for "factura B" as a registered business. You lose the credit. Give your CUIT and VAT status so the seller issues A (Decree 692/1998 art. 71).
Treating "IVA Contenido" as creditable. The transparency block on B is consumer information, not a credit document (unconfirmed).
Still looking for class M. It has not been issued since 1 December 2025. Its replacement is A with the retention legend, and buyers must still withhold (RG 5762 arts. 31, 32).

FAQ

Can a monotributista receive factura A? Yes. A registered seller must issue A to a monotributista, with the Law 27.618 legend (RG 1415 art. 15(a)).

Can a monotributista or an exempt entity issue factura A or B? No. They issue C for domestic sales and E for exports (RG 1415 arts. 16, 17).

Does factura B show VAT now? Yes, as "IVA Contenido" in the transparency block, compulsory for all issuers since 1 April 2025 (RG 5614 art. 6).

What replaced factura M? Class A with the legend "OPERACIÓN SUJETA A RETENCIÓN", from 1 December 2025 (RG 5762 arts. 31, 32).

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.