For this purpose, the transfer of the duly terminated establishment – parent company or head office, branch, agency, premises or point of sale – to another place, neighborhood or place or place, or if such transfer takes place more than five (5) kilometers from its previous location, must also be considered low or closed. However, for natural persons who, despite their mandatory status, have not made declarations or have not improvised them, the specific fine is between 15,860 and 31,740 pesos. It is possible to issue invoices on behalf of third parties, provided that the tax requirements are met. Here you will find invoice templates and templates for your company. In general, invoicing on behalf of third parties is a criminal offence. However, it is necessary to distinguish cases in which it is not an illegal act. Invoices are often issued in the name of a natural or legal person without this constituting an irregularity, provided that it concerns the payment of inputs or travel expenses. By this we mean groups of people who are dedicated only to the sale of such vouchers. Taxpayers required to issue electronic invoices in Argentina are required to form an electronic tax domicile, which is a virtual, free, secure, personalized and valid address to receive communications from AFIP and other organizations to facilitate compliance. This residence is mandatory and generates the administrative effects of the tax domicile constituted, so that the taxpayer is deemed to be effectively notified by©the notifications thus received. The use of this address is a fundamental element of the electronic invoicing system, in particular for the operation of the electronic credit invoice©, which we will mention later.

Electronic invoices declared via the “Electronic Tax Domicile” or by the exchange of information via©the “WebService” called “Consum Electronic Window Communications (WSCCOMU)” enjoy full legal validity and effectiveness for all legal and regulatory purposes and constitute sufficient proof of their existence and the information they contain. Electronic©credit invoices are deemed to have been received at the electronic tax domicile at the 24th hour of the day immediately after their availability. First of all, it should be clear that you are only required to register for Social Security if you carry out a professional activity “usually, personally and directly”, so that it accepts your main source of income without having a job as an employee. Article 7 – In the case of the titles referred to in Article 7, paragraph 2, of General Resolution No. 3419, the pre-printed numbering in documents issued in accordance with other national, provincial or municipal regulations is considered valid. 3. Tripled where its issue is mandatory in accordance with paragraph 1: it shall be returned with the original to the purchaser, borrower or lessee, who shall keep it separately, by supplier and chronologically by date of issue, in order to be available to the management staff of that agency. The identification requirement shall be considered to be fulfilled by the use of code systems if they are included in the procedures for issuing the vouchers used and if it is possible, on request, to have a catalogue signed by a duly authorised person of the undertaking, indicating the coding used in the operation. Let`s take a closer look at what the requirements are for third-party billing. ARTICLE 2 º – Invoices bearing the “C” or equivalent documents issued by managers not registered, exempt or not covered by VAT may be issued in duplicate, even if the other party involved in the operation – buyer, tenant or borrower – has the quality of registered or unregistered data controller, in this link. For registrants, registration of the C.U.I.

is mandatory. T.; In the case of unregistered natural persons, the citizen`s document must be registered, in the case of foreigners who do not have a passport, only an identity card must be seized.