Aduana Argentina: Customs Authority
AFIP: Argentinian authority for the issueing of electronic invoice numbers
ANSeS: Social insurance authority
CAE (Código de autorización electrónico): electronic authorization codes which legally validate the invoice. The codes need to be generated before delivering the goods and must accompany the delivery.
CFD (Comprobante Fiscal Digital): document types (export invoices, debit and credit memos etc.) that have to be summarized and integrated with the AFIP in real time.
Clave Fiscal: tax code which enables the processing of tax documents. It grants the confidentiality of the information being send. In order to receive the tax code a company needs to prove that its transactions of data processing are safe. Depending on the method used there are different safety levels which determine the type of tax code.
Comprobantes en línea: Service provider who carries out the e-Invoicing process for a business as well as submits all required documents to the AFIP.
CUIT Nummer: Business tax ID
CUIL Nummer: Individual tax payer ID
Impuesto a las Ganancias: Profit tax/withholding tax
Impuesto a la Ganancia Mínima Presunta: Profit tax/withholding tax
Impuesto sobre los Ingresos Brutos: Municipal tax/ withholding tax
Impuesto de Sellos: Stamp tax
IVA Umsatzsteuer: VAT, standard rate 21%, increased rates of 27% on oil, gas and water, reduced rates of 10,5%