What does this regulation establish?
The Revenue and Customs Control Agency (ARCA) has issued Resolution 5614/2024, dated December 12, 2024, which strengthens fiscal transparency for end consumers under Law No. 27,743. This includes the obligation to detail indirect national taxes, such as VAT, on invoices, receipts, and other fiscal documents.
Key Points
✅ Consumer Protection
In line with Article 42 of the National Constitution and the Consumer Protection Law, consumers must receive clear, accurate, and detailed information on the prices of goods and services, including the impact of taxes.
✅ Obligations for taxpayers
Detailed breakdown of VAT and other indirect taxes on fiscal documents.
Inclusion of specific legends, such as “Fiscal Transparency”, and a breakdown of tax information on issued invoices.
Phased implementation:
From January 1, 2025: Large companies must comply with the regime.
From April 1, 2025: Mandatory compliance for all other taxpayers.
✅ Provincial and municipal adherence
Provinces may adhere to the fiscal transparency regime and are authorized to issue regulations ensuring that end consumers are informed of the impact of Gross Income Tax and municipal taxes on pricing.
Notable Changes to General Resolution No. 1,415
📌 Elimination of sanctions for end consumers
The penalties for end consumers failing to request invoices or receipts have been removed.
📌 Mandatory issuance of receipts for all transactions
The option not to issue an invoice for cash transactions under $10, a threshold that was never updated, has been removed.
From now on, all transactions, regardless of their amount, must be supported by the issuance of a ticket or invoice.