AFIP Resolution 1415: Billing System Requirements for Taxpayers

Posted on Nov 27, 2024 in Law & Jurisprudence

AFIP Resolution 1415: Billing System Requirements

The Federal Administration of Public Revenue (AFIP), through various resolutions, established general billing guidelines (issuing valid tax receipts) for recording transactions based on contributor type and activity.

General Resolutions (RG) are AFIP-adopted rules clarifying and/or regulating tax matters. They are mandatory for covered taxpayers. Due to economic dynamism, the AFIP continually updates procedures to improve legislation and prevent tax evasion.

Key Aspects of AFIP Resolution 1415

AFIP Resolution (RG) 1415 establishes a regime for:

  • Voucher Issuance
  • Registration of issued and received vouchers
  • Information Reporting

This applies primarily to:

  • Purchases and sales
  • Leases (rentals)
  • Services
  • Deposits or advances (price freezes)
  • Product transfers and deliveries

Taxpayers Subject to Resolution 1415

Businesses conducting the above operations must provide proof of transactions according to this simplified scheme.

Valid Tax Receipts

Valid tax receipts are essential for documenting transactions and/or goods transfers. Issuance and delivery (using progressive numbering) are mandatory. Examples include:

  1. Proof supporting the operation:

    1. Invoices
    2. Export invoices
    3. Receipts (from professionals and service providers)
    4. Debit and/or credit memos
    5. Tickets (from small contributors adhering to Monotributo)
    6. Tickets, invoices, debit/credit notes from fiscal equipment (non-approved documents excluded)
    7. Equivalent documents

  2. Documentation supporting goods transfer and delivery: Bills of lading, waybills, or equivalents.

Invalid Tax Receipts

The following are not considered valid receipts or invoices:

  1. Non-tax documents from “Fiscal Driver” equipment (AFIP-approved).
  2. Adding machine strips.
  3. Credit card vouchers.
  4. Purchase orders, budgets, or similar documents.
  5. Receipts for partial payments (invoices are required).
  6. Waybills or equivalent documents.
Voucher Issuance Systems

Manual and computerized systems can be used:

  1. Manual receipts (invoice books or equivalents)
  2. Computerized systems
  3. Electronic “Fiscal Controllers”

For b) and c), manual systems should be available as backup.

Timing of Issuance and Delivery

Invoices and receipts must be issued and delivered at the following times:

  1. Sales: Upon delivery, making goods available, or partial payment, whichever is earliest.
  2. Services and rentals: Upon completion, or partial payment, whichever is earliest.
  3. Continuous services (excluding public services): At the end of each calendar month.
Number of Copies

At least two copies (original and duplicate) are required:

  1. Original: For the buyer, lessee, or consignee.
  2. Duplicate: Retained by the issuer.

For electronically registered or VAT-exempt entities using the system in RG 1361, a paper original is issued, with the duplicate stored electronically.

Types of Proof and Required Data

Type of Proof

  • Letter””: Issued by VAT-registered entities for transactions with other registered entities.
  • Letter””: Issued by VAT-registered entities for transactions with Monotributistas, exempt entities, non-responsible entities, and uncategorized entities.
  • Letter””: Issued by small taxpayers (Monotributo), exempt entities, or non-responsible VAT entities for transactions with any taxpayer.
  • Letter””: Issued by any taxpayer for export operations.

Vouchers (A, B, C, or E) must include information for the issuer, buyer, operation performed, and VAT treatment. Minimum size: 15 inches wide by 20 inches long.

Required Signage

Businesses selling goods or services to final consumers must display Form No. 960 in a visible location near the point of sale. This cannot be replaced by copies. For businesses using multiple cash registers or fiscal drivers, at least one Form No. 960 must be displayed per three machines.

Documentation for Product Transfers

All product shipments and deliveries require documentation (invoice, return, waybill, or equivalent), even for non-sales transactions (consignment, samples, etc.). The return address and phone number must be included. The duplicate must be kept for at least two years.

Waybill Individualization

Waybills must state “NOT VALID AS INVOICE DOCUMENT” and include the following letter:

  • “R”: For VAT-registered entities.
  • “X”: For exempt or non-VAT entities, or Monotributo taxpayers.