{"id":21841,"date":"2026-07-04T15:48:01","date_gmt":"2026-07-04T18:48:01","guid":{"rendered":"https:\/\/impactocastex.com.ar\/?p=21841"},"modified":"2026-07-04T15:48:06","modified_gmt":"2026-07-04T18:48:06","slug":"arca-nueva-facturacion-electronica-mas-excepciones-y-cambio-de-requisitos","status":"publish","type":"post","link":"https:\/\/impactocastex.com.ar\/?p=21841","title":{"rendered":"ARCA: nueva facturaci\u00f3n electr\u00f3nica, m\u00e1s excepciones y cambio de requisitos."},"content":{"rendered":"\n

ARCA implement\u00f3 cambios en el r\u00e9gimen de emisi\u00f3n de comprobantes con una nueva liquidaci\u00f3n electr\u00f3nica mensual y requisitos actualizados para los contribuyentes.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

ARCA: nueva facturaci\u00f3n electr\u00f3nica, m\u00e1s excepciones y cambio de requisitos<\/p>\n\n\n\n

La\u00a0ARCA<\/strong>\u00a0anunci\u00f3 una nueva modificaci\u00f3n en el r\u00e9gimen de emisi\u00f3n de comprobantes con el objetivo de agilizar y simplificar los procedimientos vigentes para distintos sectores. La medida comenz\u00f3 a regir tras su publicaci\u00f3n en el\u00a0Bolet\u00edn Oficial<\/strong>.<\/p>\n\n\n\n

Los cambios quedaron formalizados a trav\u00e9s de la Resoluci\u00f3n General 5866\/2026<\/strong>, que introduce actualizaciones sobre la normativa vigente y reemplaza parte de las disposiciones anteriores.<\/p>\n\n\n\n

De acuerdo con lo informado por ARCA<\/strong>, la iniciativa apunta a optimizar los procesos administrativos, ordenar la normativa y facilitar tanto su consulta como su correcta aplicaci\u00f3n por parte de los contribuyentes y las entidades alcanzadas.<\/p>\n\n\n\n

La actualizaci\u00f3n impacta sobre una amplia variedad de sujetos, entre ellos contribuyentes<\/strong>, entidades financieras, compa\u00f1\u00edas de seguros, administradoras de tarjetas de cr\u00e9dito, instituciones educativas, empresas de medicina prepaga y Proveedores de Servicios de Activos Virtuales<\/strong>.<\/p>\n\n\n\n

Qu\u00e9 cambia en el r\u00e9gimen de comprobantes<\/h2>\n\n\n\n

Entre las principales novedades incorporadas por ARCA<\/strong> se encuentra la creaci\u00f3n de la Liquidaci\u00f3n electr\u00f3nica mensual<\/strong>, un sistema que habilita la emisi\u00f3n de comprobantes tanto por cada operaci\u00f3n realizada como de manera consolidada al cierre de cada mes.<\/p>\n\n\n\n

La normativa establece que los sujetos alcanzados podr\u00e1n emitir facturas por operaciones individuales o por per\u00edodo mensual para cada adquirente, prestatario o locatario, seg\u00fan la modalidad que elijan.<\/p>\n\n\n\n

La disposici\u00f3n alcanza, entre otros, a los siguientes sectores:<\/p>\n\n\n\n

    \n
  • Entidades financieras.<\/li>\n\n\n\n
  • Compa\u00f1\u00edas de seguros.<\/li>\n\n\n\n
  • Administradoras de tarjetas de cr\u00e9dito, compra y prepagas.<\/li>\n\n\n\n
  • Operadores de pagos mediante transferencias.<\/li>\n\n\n\n
  • Instituciones educativas de gesti\u00f3n privada.<\/li>\n\n\n\n
  • Empresas de medicina prepaga.<\/li>\n\n\n\n
  • Proveedores de Servicios de Activos Virtuales<\/strong>\u00a0inscriptos ante la\u00a0CNV<\/strong>.<\/li>\n<\/ul>\n\n\n\n

    En los casos en que se opte por la liquidaci\u00f3n electr\u00f3nica mensual<\/strong>, ARCA<\/strong> exige conservar los registros, la documentaci\u00f3n respaldatoria y toda la informaci\u00f3n necesaria para identificar las operaciones incluidas en cada comprobante emitido.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Adem\u00e1s, los comprobantes deber\u00e1n generarse como m\u00e1ximo hasta el \u00faltimo d\u00eda de cada mes calendario y ponerse a disposici\u00f3n del receptor dentro de los 10 d\u00edas corridos<\/strong> posteriores a su emisi\u00f3n.<\/p>\n\n\n\n

    Por otra parte, la resoluci\u00f3n <\/strong>tambi\u00e9n actualiza el listado de actividades que quedan exceptuadas de la obligaci\u00f3n de emitir comprobantes. Entre ellas figuran:<\/p>\n\n\n\n

      \n
    • Algunas operaciones realizadas por organismos estatales.<\/li>\n\n\n\n
    • Determinados servicios postales.<\/li>\n\n\n\n
    • El transporte p\u00fablico en los casos previstos por la normativa.<\/li>\n\n\n\n
    • Los juegos de azar.<\/li>\n\n\n\n
    • Los espect\u00e1culos p\u00fablicos.<\/li>\n\n\n\n
    • Las m\u00e1quinas expendedoras autom\u00e1ticas que cumplan con los requisitos t\u00e9cnicos de control establecidos.<\/li>\n<\/ul>\n\n\n\n

      Identificaci\u00f3n de consumidores finales y puntos de venta<\/h2>\n\n\n\n

      Otro de los cambios incorporados por ARCA<\/strong> modifica la informaci\u00f3n que deber\u00e1 consignarse en los comprobantes emitidos a consumidores finales<\/strong>, con nuevos requisitos seg\u00fan el monto de la operaci\u00f3n.<\/p>\n\n\n\n

      De acuerdo con la normativa, cuando una compra o contrataci\u00f3n sea igual o superior a $10.000.000<\/strong>, el comprobante deber\u00e1 incluir el DNI<\/strong>, CUIL<\/strong> o CDI<\/strong> del cliente. En el caso de personas extranjeras, ser\u00e1 v\u00e1lido el documento de identidad del pa\u00eds de origen o el pasaporte.<\/p>\n\n\n\n

      En cambio, si la operaci\u00f3n no alcanza ese importe, los campos correspondientes al apellido, nombre y domicilio podr\u00e1n completarse con la sigla \u00abNR\u00bb<\/strong> de No Requerido<\/strong> o con ceros, siempre que el sistema de facturaci\u00f3n o el controlador fiscal as\u00ed lo exijan.<\/p>\n\n\n\n

      <\/p>\n","protected":false},"excerpt":{"rendered":"

      ARCA implement\u00f3 cambios en el r\u00e9gimen de emisi\u00f3n de comprobantes con una nueva liquidaci\u00f3n electr\u00f3nica…<\/p>\n","protected":false},"author":3,"featured_media":21842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"ARCA: nueva facturaci\u00f3n electr\u00f3nica, m\u00e1s excepciones y cambio de requisitos.","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[86],"tags":[],"class_list":["post-21841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sociedad"],"yoast_head":"\nARCA: nueva facturaci\u00f3n electr\u00f3nica, m\u00e1s excepciones y cambio de requisitos. -<\/title>\n<meta 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