How do I invoice a foreign client from Argentina (factura E)?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Issue an electronic class "E" invoice from an ARCA point of sale coded for exports. Show the client's foreign tax ID, the currency, the exchange rate and the legend "IVA EXENTO OPERACION DE EXPORTACION". Charge no VAT on services used abroad. Registered VAT payers recover related input VAT, and companies settle the dollars within 20 business days.

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

Key rules

Which invoice. Any invoice for an export must carry the letter "E" and use its own numbering (AFIP RG 1415/2003, art. 17). Responsables inscriptos (registered VAT payers) and monotributistas both issue E, because arts. 15 and 16 carve the export invoice out of classes A, B and C.

Point of sale. Enable it in the ARCA service "Administración de Puntos de Venta y Domicilios" (Clave Fiscal level 3), with the specific code for class E, at least 3 business days before first use (RG 1415, art. 47, as replaced by RG ARCA 5866/2026 from 1 July 2026). Each invoicing channel needs its own point (RG 4291/2018, art. 11).

How to issue it. RG 2758/2010 lets you request authorization by web service, "Comprobantes en línea" or "Facturador Plus" (art. 4). ARCA grants a CAE code per invoice, without which it has no tax effect (art. 8). Uncertainty: RG 2758 art. 1 now binds only customs registered goods exporters, and the e-invoice list in RG 4290/2018, art. 3 omits class E. No text we found expressly requires a service exporter's E invoice to be electronic (unconfirmed). Issue it electronically anyway.

Required data (RG 1415, art. 18 and Annex II): * Client name, address and home country tax ID, and the export legend (point II(g)). * Description of the service, quantities and prices (point III(a) to (c)). * For foreign currency, the Banco de la Nación Argentina seller rate at the previous business day's close, filled in automatically (point III(d)). * Payment terms and Incoterm, required for goods (RG 2758, art. 6(b)(2)).

When. For services, on the day the work ends or the price is collected, whichever is first; for continuous services, the last day of each month (RG 1415, art. 13, as replaced by RG 5866/2026).

VAT. A service performed in Argentina but actually used ("utilización o explotación efectiva") abroad is deemed performed outside Argentina, with art. 43 export treatment (VAT Law, art. 1(b), second paragraph). Actual use is where the client first uses or disposes of the service (art. 1, paragraph after item e)). The art. 8(d) exemption covers "exportaciones"; for services the rule is art. 1(b), not art. 8. Registered exporters credit linked input VAT against local VAT, then other ARCA taxes, or get it refunded or transferred, up to 21% of the year's exports (art. 43). Monotributistas pay no VAT and recover none (Law 24.977, Annex, art. 6).

Refund. Service exporters apply under RG 2000/2006, art. 1(c) and Annex III. They file the invoice, the contract with the client "translated and legalized", form 404 and an accountant's report (art. 13(c)). ARCA states the approved amount within 15 business days of formal admissibility (art. 25).

FX. Export proceeds must be brought in and traded in the FX market as the BCRA sets (Decree 609/2019, art. 1, transcribed in BCRA FX rules, point 15.2). Service collections are settled within 20 business days (point 2.2.1, Com. A 8481).

What changes the answer

Where the service is used. Use by the client's Argentine branch makes it a local 21% service (art. 1(b)).
Goods. Customs registered exporters follow RG 2758 in full, Incoterms included (arts. 1 and 6).
Individuals. An individual may credit service proceeds to their own dollar account at a local bank without selling them (BCRA FX rules, point 2.2.2.1). An SAS cannot use this route.

Worked examples

An SAS registered for VAT builds software used by a US company in the US and bills USD 10,000 on completion. Conversions use dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026 (dólar MEP selling rate (dolarapi.com)). The invoice uses the BNA seller rate, not captured here (unconfirmed).

Step or item	Time	Cost ARS	Cost USD
1. Enable an export point of sale	3 business days before first use	0	0
2. Factura E, no VAT	Day work ends or price collected	15,639,000	10,000
3. Settle proceeds in FX market	Within 20 business days of collection	15,639,000 (illustrative)	10,000
4. Input VAT on related costs (hypothetical)	Monthly VAT return	500,000	320
5. Refund cap, 21% of exports	Fiscal year	3,284,190	2,100
6. ARCA decision on refund	15 business days from admissibility	Accountant fee (unconfirmed)	(unconfirmed)

Invoice fields. Class E, export point of sale, client's US EIN, USD 10,000, the BNA rate, a description and the export legend.
VAT. 21% would be ARS 3,284,190, but none is charged because the service is used abroad (art. 1(b)).
Peso equivalent. USD 10,000 × 1,563.90 = ARS 15,639,000 at MEP. The SAS actually gets the bank's FX market buying rate (unconfirmed).
Refund. ARS 500,000 of input VAT is under the cap of 21% × 15,639,000 = ARS 3,284,190, so all is recoverable (art. 43). The peso value ARCA uses for the cap is not in our sources (unconfirmed).

Cost to do it: no ARCA fee in RG 1415, 2758 or 4291; an accountant's fee per refund report; input VAT tied up until ARCA pays; no capital.

Practical traps

A C or B invoice to a foreign client. Wrong document; exports need class E (RG 1415, arts. 15 to 17).
Reusing a domestic point of sale. Export invoices need their own numbering and a point coded for class E (RG 1415, arts. 17 and 47).
No signed contract. The refund file needs the contract with the foreign client, translated and legalized (RG 2000, Annex III(b)).

FAQ

Can a monotributista issue factura E? Yes (RG 1415, art. 16). They charge no VAT and have no refund to claim (Law 24.977, Annex, art. 6).

Can I invoice in dollars? Yes. The system adds the previous business day's BNA seller rate (RG 1415, Annex II, point III(d)).

How far from the invoice date can I authorize it? RG 2758 (art. 6(c)) allows 5 calendar days either side; RG 4291 (art. 9) allows 10 for services. Which governs a service E invoice is unclear, so stay within 5.

Does the client need an Argentine CUIT? No. The client's home country tax ID is enough (RG 1415, Annex II, point II(g)(1.3)).

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.