Which invoice letter does each customer get?
Two statuses set the letter: that of the agency issuing it and that of the customer receiving the invoice.
| The agency is | VAT-registered customer | Monotributo customer | Final consumer or exempt |
|---|---|---|---|
| VAT-registered (Responsable Inscripto) | A invoice | A invoice | B invoice |
| Monotributo | C invoice | C invoice | C invoice |
Credit and debit notes that correct an invoice carry the same letter as the original invoice, even if the agency's status changed afterwards.
What customer details does the invoice carry?
Since RG 5616/2024, every electronic voucher reports the receiver's VAT status: VAT-registered, Monotributo, final consumer or exempt. The invoice also carries the customer's ID (CUIT or DNI) where required.
What amount does a travel agency pay VAT on?
When the agency acts as an intermediary, part of what it collects belongs to third-party services (the hotel, the flight, the transfer) and part is its profit. On a VAT-registered agency's invoice those parts are split:
- Non-taxed (no gravado): the part that belongs to third-party services.
- Taxed net (neto gravado): the agency's profit, before VAT.
- VAT: 21% of the taxed net.
The profit, VAT and commission guide works through the calculation with an example.
How do you invoice in dollars?
An invoice can be issued in a foreign currency. Under RG 5616/2024, it carries Banco de la Nación's selling rate for the business day before it is issued, which ARCA's system fills in on electronic vouchers.
That rate can differ from the one the agency used when the passenger paid in pesos: they are two different figures, and it pays to keep both.
Can you test before issuing a real invoice?
Yes. ARCA has a homologation environment where an invoice is issued with no tax effect, to check that the letter, the amounts and the customer's details come out as expected. It is worth using when invoicing is set up and after any change of tax status.
How does Tripwise handle it?
Tripwise issues A, B and C electronic invoices and credit and debit notes with ARCA from the booking, with the receiver's VAT status on every voucher (ARCA invoicing).
Before issuing it shows the split between non-taxed, taxed net and VAT, flags a booking that has been over-invoiced and allows a test invoice against ARCA's homologation environment, which saves nothing. It invoices what was actually collected, and the PDF carries the agency's logo and the QR code.
Sources
- Factura electrónica · ARCA, checked on October 29, 2026
- ARCA, Resolución General 5616/2024: condición frente al IVA del receptor y comprobantes en moneda extranjera · Boletín Oficial de la República Argentina, checked on October 29, 2026
- Ley de Impuesto al Valor Agregado, texto ordenado 1997 · Información Legislativa (InfoLEG), checked on October 29, 2026
- Monotributo · ARCA, checked on October 29, 2026
This guide is for information. For your specific case, ask your accountant.