Types of commercial documents and their characteristics
Posted: Tue Jan 07, 2025 10:03 am
The commercial documents that support a transaction depend on the type of transaction being carried out. In this sense, they can be:
Invoices
The most commonly used types of invoice in Argentina are:
Invoice A : from registered taxpayer to registered taxpayer or self-employed taxpayer.
Invoice B : from registered responsible party to final consumer or VAT exempt.
Invoice C : from self-employed or VAT-exempt to all recipients.
Invoice E : from exporter to foreign subject.
Invoice T : for a hotel or accommodation service for foreign tourists.
Find out the details of each one in this post:
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Proof of purchase of used goods from final consumers
This commercial document refers to the one issued by registered persons (subjects included in the general regime), whose usual activity is the purchase of used goods from end consumers for their subsequent sale.
Receipts issued by service providers
University professionals and other service providers are authorized to issue C Receipts “Document valid as an invoice”, instead of a C invoice .
It should be noted that these subjects must choose one or the other receipt, since the indistinct or alternate issuance of these receipts will not be valid.
Debit notes
These are receipts that the company sends to the client to notify them that a certain amount has been charged or debited from their account , for the reason indicated in the same note.
A debit memo may be created due to a billing error, interest charged for non-payment or late payment, and any other reason that results in an increase in an account balance.
Credit notes
Credit notes are commercial documents that are sent to the client to inform him/her that a certain amount has been credited to his/her account , for the reason indicated in the same note.
It is common to use a credit note to rectify damage to a product that has already been sold, for sales or special discounts, returns, or to correct errors due to excess billing.
In Argentina, only those who issued the receipts for the original operations will be able to issue credit and/or debit notes for discounts, bonuses, reductions, returns, interest, etc., provided that they are related to one or more invoices or equivalent documents previously issued.
Tickets issued by cash registers
The AFIP specifies that these commercial documents apply to self-employed taxpayers, provided that the cash registers have been enabled and used prior to 12/02/99 .
The setting of the date (12/02/99) is important, since the AFIP established a progressive change from “old technology” to “new technology”, which aims to standardize the use of electronic invoicing.
Invoices
The most commonly used types of invoice in Argentina are:
Invoice A : from registered taxpayer to registered taxpayer or self-employed taxpayer.
Invoice B : from registered responsible party to final consumer or VAT exempt.
Invoice C : from self-employed or VAT-exempt to all recipients.
Invoice E : from exporter to foreign subject.
Invoice T : for a hotel or accommodation service for foreign tourists.
Find out the details of each one in this post:
Article
Types of georgia phone data invoices: differences, uses and forms of issuance
Image from: Types of invoice: differences, uses and forms of issuance
Proof of purchase of used goods from final consumers
This commercial document refers to the one issued by registered persons (subjects included in the general regime), whose usual activity is the purchase of used goods from end consumers for their subsequent sale.
Receipts issued by service providers
University professionals and other service providers are authorized to issue C Receipts “Document valid as an invoice”, instead of a C invoice .
It should be noted that these subjects must choose one or the other receipt, since the indistinct or alternate issuance of these receipts will not be valid.
Debit notes
These are receipts that the company sends to the client to notify them that a certain amount has been charged or debited from their account , for the reason indicated in the same note.
A debit memo may be created due to a billing error, interest charged for non-payment or late payment, and any other reason that results in an increase in an account balance.
Credit notes
Credit notes are commercial documents that are sent to the client to inform him/her that a certain amount has been credited to his/her account , for the reason indicated in the same note.
It is common to use a credit note to rectify damage to a product that has already been sold, for sales or special discounts, returns, or to correct errors due to excess billing.
In Argentina, only those who issued the receipts for the original operations will be able to issue credit and/or debit notes for discounts, bonuses, reductions, returns, interest, etc., provided that they are related to one or more invoices or equivalent documents previously issued.
Tickets issued by cash registers
The AFIP specifies that these commercial documents apply to self-employed taxpayers, provided that the cash registers have been enabled and used prior to 12/02/99 .
The setting of the date (12/02/99) is important, since the AFIP established a progressive change from “old technology” to “new technology”, which aims to standardize the use of electronic invoicing.