Mandatory use of POSNET


Travel Agencies VAT registered , The total amount of annual gross income arising from the last trade balance closed prior to December 31 2015 inclusive,

Or obtained during the calendar year 2015 treated for agencies that do not concoct trade balances

Given the total amount of turnover, resulting greater than or equal a $ 4.000.000.- :

They are required from OCTOBER 31 2017 including

To accept payment transfers arranged through debit cards, no bank prepaid cards or other means of payment equivalent - prepared by Decree No. 858 of July 15 2016 and in the future be established. HAVING TO USE THE POSTNET mandatorily





RG 4042 E


Validityfrom May 8 2017

outgoing provisions:

The travel and tourism companies operating with end users and are obliged to issue invoices or equivalent documents must display on their premises, Form No. 960 / D - "DATA FISCAL".

Will print personal details required to exhibit the subject, forms of payment and quick response code (QR)

Travel agencies must display the Form No. 960 / D - Data Fiscal - from the month ofNOVEMBER 2017, When they fulfill the corresponding obligation to accept transfers of payment by debit cards, no bank prepaid cards or other means of payment equivalent, as established by General Resolution 3997-E.

For Form No. 960 / D- "Fiscal Data", it should enter service with Fiscal Code "Form No. 960 / D site" institutional web "(http // www.afip.gob.ar / 960)

It shall display a Form No. 960 / D "Fiscal Data" for each business address, which must be previously declared in the "Registry System" as local or establishment, except when it corresponds to the official address.

Its printing is performed on paper A4 size of not less than 80 grams weight and respecting their characteristics in terms of design, layout, sizes and colors. Also in pre-print form form, the obligation may display the information provided by the quick response code (QR), entering with the service called Form Fiscal Nº960 / D key.

Enunciative data quick response code (QR) that will be available on the institutional website are:

First and last name or company name


Developed activities

incomplete or invalid tax address

VAT status: Enrolled, Exempted, unreached

DDJJ VAT, submitted or not submitted

It is below the average VAT paid their economic sector

Situation in the Income Tax: Enrolled, Not registered, exempt

Profit affidavits submitted or not submitted

Monotributistas category ... .ingresos up to $ ....

Monotributo payments: It is up to date with their payments, date of last payment

Information DDJJ of monotributo, fulfilled or not fulfilled its presentation

DDJJ as an employer, submitted or not submitted

... declares employees in the period (month / year)

Registration of importers / exporters: it is discharged or is suspended

Closures had ...

Integra the basis of false invoices

Audits had with adjustments

It has criminal cases

Fiscal performance has trials pending and / or paralyzed

It included in the center of debtors BCRA

It has or has not authorized vouchers for afip

Monotributo - Amendment RG 3990-E

We highlight the following amendments to the Simplified Regime for

Small Taxpayers (Monotributo)


Recategorisation OFICIO:

The reclassification of trade apply when the AFIP finds (from the information contained in their records or verifications performed), the subject has acquired goods, made personal expenses or have bank accreditations, for a value exceeding the amount of maximum annual gross income allowed for the category in which it is framed.

Recategorisation parameter for Office:

The new category to assign will be the corresponding to the amount of annual resulting income from the addition of the amount of acquired property and personal expenses incurred or bank accreditations detected more 20% (Categories Services) or 30 % (category Sale Things Furniture) of that value.


Small taxpayers framed in Categories A, B, C, and D shall comply with its payment obligations by any of the modalities:

a) Electronic Funds Transfer (RG 1778)

b) Automatic debit using credit card (RG 1644)

c) Debit account through ATMs, (RG 1206).

d) Direct Debit bank account.

e) Electronic payment using credit cards and / or debit cards.

f) Any other means of electronic payment admitted or regulated by the Central Bank and implemented by the Federal Administration.


From tax liabilities with maturities occur in the months according to the subject- category are listed in the following schedule:


"A, B and C" 2017 NOVEMBER

Excepted are small taxpayers registered in the National Register of effectors of Local Development and Social Economy of the Ministry of Social Development, the associated labor cooperatives and attached to the Regime Social Inclusion and Promotion of freelancing.


Subjects framed in categories F and G of the Board shall give their original receipts electronically (RG 3067) for authorization applications for issuing electronic vouchers that are made from the day 1 2017 June, inclusive.


They excluded from these provisions invoices or documents class "C" to support transactions with final consumers. provided that the good is delivered or the service at the local, office or establishment is eliminated.


In order to make adherence to the Simplified Regime subjects (except registered in the National Register of effectors, the associated labor cooperatives and attached to the Regime Social Inclusion) should be previously electronic tax address.

Subjects that are already the Simplified Scheme shall comply with the obligation to provide electronic tax domicile to the day 30 2017 September, inclusive.

PROCEDURE "My Category":

the procedure "My Category", which cover, among others, the following will be implemented:

a) At the end of each calendar quarter (January / April, May / August and September / December), made available to the small taxpayer information held on their tax situation by sending alerts to "Electronic Fiscal Domicile".

b) for the period May / August of each year shall be mandatory quarterly reclassification even when the small taxpayer must remain framed in the same category, in which case the re-categorization involve confirmation of the reported data for the purpose of categorization.

No such obligation shall meet small taxpayers registered in the National Register of effectors of Local Development and Social Economy of the Ministry of Social Development and the associated labor cooperatives.

c) The data reported and required the taxpayer will vary depending on the category of Simplified Regime (RS) concerned.

Application: four months from May / August 2017, maturing in September 2017.


It has no effect, since 08 / 02 / 2017, the obligation to submit the quarterly information Affidavit.


Failure to comply with any of the obligations regarding the terms of payment, the issuance of vouchers in electronic form, the fiscal domicile address and compulsory reclassification will produce the temporary suspension of the display of the "Proof of Option Monotributo" , until the small taxpayer rectifies the situation.

Readmission to MONOTRIBUTO. ART LAW 4 27346 7 and 3982 RG:

They are included in the possibility of returning to adhere to the Simplified Regime under the provisions of the Art 4 from 27346 and 7 Act RG 3982, subjects between the 1 January 2016 and 31 December 2016. - Inclusive both dates are no longer subject quality coating adhered to said simplified scheme, either:

a) Establishment of office by this Agency.

b) Self-declaration of the taxpayers themselves.

This resolution is effective from 08 / 02 / 2017.





-The AGIP implement a procedure related supervisory compliance with tax obligations called "SUPERVISION ELECTRONIC AGIP", issuing notifications in electronic fiscal domicile.

It should be within ten (10) working days from the day following the notification, reply via the website of AGIP (www.agip.gov.ar), the questionnaire ELECTRONICO.


Login with key city 1- the "SUPERVISION ELECTRONIC AGIP" application Option: "COMPLIANCE QUESTIONNAIRE ELECTRONICO" available on the website www.agip.gov.ar, entering NUMBER ELECTRONIC SUPERVISION.

-In These notifications will be available detailing inconsistencies and / or deviations detected by AGIP, according to data made crossings.

When answering the "Questionnaire ELECTRONICO" and the original or corresponding corrective affidavits submitted, this being necessary for the inconsistency and / or deviation detected remaining totally or partially completed as the case condition. In addition, through the same application, you can access the benefit provided for in Article 116 Tax Code (to 2016) in terms of reducing full fine to five percent (5%) or ten percent (10%) of regularized tax, depending on the way it chooses to do so.

  • If presented and / or rectifies the affidavits and pay the entire setting is claimed, the amount of the fine referred to, within fifteen (15) days intimated, the penalty to be applied is reduced fully-fledged five percent (5%) of the unpaid tax.
  • If their affidavits rectified and regularized adjustment being claimed, the amount of the fine referred, by fostering a plan payment facilities within fifteen (15) days of notification by inspection intervener, the fine will be reduced to apply full ten percent (10%) of the unpaid tax.

-if Not correspond such notification, it must meet the "Questionnaire ELECTRONICO" available on the application, whereby information will be required to make to its release. The response will have the character of Affidavit and constitute a discharge for the taxpayer responsible self.

It -Transcurrido within ten (10) working days without this reply notification shall be deemed violation of tax obligations formal order, AGIP can evaluate the extension of the office, and being liable to be considering high fiscal risk taxpayers.

'This resolution shall take effect from the day following its publication in the Official Gazette of the Autonomous City of Buenos Aires day.



By general resolution 3952 (AFIP), states that must refrain from requiring their customers affidavits national taxes with before AFIP, the following subjects Art Law No. 20 25.246.:

1. Financial institutions.

2. a) Commercial banks;

b) Investment Bank;

c) Mortgage banks;

d) Financial Companies;

e) savings and home loan or other property;

3. Natural or legal persons as regular business operate gambling.

4. Agents and brokerage firms, managing companies of mutual funds, market players open mail, and all those intermediaries in the purchase, rental or lending of securities operating under the orbit of stock exchanges with or without adhered markets.

5. Broker-dealers registered in the futures and options markets whatever object.

6. Public records of commerce, representative bodies of supervision and control of legal persons, property ownership records, records of the automotive property, pledge records, records of all types of boats and aircraft records.

7. Natural or legal persons engaged in the sale of works of art, antiques or other luxury goods, investment stamps or coins, or exportation, importation, processing or industrialization of jewels or goods with metals or precious stones.

8. Insurance companies.

9. Issuers of traveler's checks or credit card operators or purchase.

10. Companies engaged in the transportation of funds.

11. Borrowers or postal service concessionaires performing currency operations twists or transfer of different types of coin or note.

12. Notaries public.

13. The entities included in article 9 22.315º of law.

14. The customs agents as defined in Article 36 and provisions of the Customs Code (22.415 and amending Act).

15. The bodies of public administration and decentralized entities and / or autarchic exercising regulatory, control, monitoring and / or supervision over legal business and / or economic activities and / or legal persons, individual or collective: the Central Bank Argentina, the Federal Administration of Public Revenue, the Superintendent of Insurance of the Nation, the National Securities Commission, the General Inspectorate of Justice, the National Institute of Cooperatives and Social Economy and the National Tribunal for the Defense of Competition;

16. Producers, insurance advisors, agents, brokers, appraisers and insurance adjusters whose activities are governed by the 20.091 and 22.400, as amended, consistent and complementary legislation;

18. They are also required to report to duty all legal persons who receive donations or contributions from third parties;

19. Enrolled agents or real estate brokers and companies of any type aimed at the real estate brokerage, integrated and / or managed exclusively by enrolled agents or real estate brokers;

20. Mutuals and cooperatives regulated by laws and 20.321 20.337 associations respectively;

21. Natural or legal persons whose usual activity is the sale of cars, trucks, motorcycles, buses and minibuses, tractors, agricultural and road machinery, ships, yachts and the like, aircraft and air aircraft.

22. Natural or legal persons acting as trustees, in trust and any natural or legal holders or linked, directly or indirectly, trust accounts, trustees and trustees under indentures people.

23. Legal entities that perform functions of organization and regulation of professional sports.

Except these subjects if they request them:

17. The licensed professionals whose activities are regulated by professional councils economics.

In order to ensure the correct application of the institute of fiscal secrecy and prevent confidential customer information disclosure.





By general resolution 3950 (AFIP), subjects that are required to issue electronic invoices for their specific operations from 1 / 11 / 2016, regardless of their condition versus minimum limits billing are set in relation to VAT .

The obligors are:

- Companies providing prepaid medical services for contracted plans exceeding $ 5.000 month.

- Public education establishments privately run when the amount billed monthly for all items over $ 5.000 per student.

- Subjects who administer, manage, intermediating or act as suppliers of temporary location of leasehold for tourism or owners of property celebrating contracts of temporary location of such property in all cases.

It is meant by temporary location property for tourism purposes to the locations of properties designed to provide housing to tourists in furnished accommodation, for not less than one nor more than six (1) months day period (6).

These provisions repealing the information system RG No. 3685 (SYSTEM INFORMATION purchases and sales), for the subjects listed above, provided they are of the quality of exempt versus value added tax or are the Simplified Regime for Small contributors (RS).

the following general resolutions are also repealed:

1- RG No. 3270 Information system for companies that provide prepaid medical services.

2- RG No. 3368 public education establishments of private management. Information system of educational fees.


3- RG No. 3687 Information System temporary location property for tourism purposes.



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Tel .: (54 11) 4325-4691

Fax: (54 11) 4322-9641

Buenos Aires | Argentina