The C invoice is the receipt issued by self-employed individuals or VAT-exempt individuals to all recipients. If you want to start a business in Argentina and you are going to do so by registering for the self-employed tax, this article is perfect for you.
Since “C” is the type of invoice issued by a self-employed person , we are going to give you more context about this regime, so that you know exactly how to work with it. Before looking at the steps you have to follow to make a type C invoice , we will briefly tell you what the self-employed person is and share a guide to register.
According to the Federal Public Revenue Administration (AFIP), the single tax is a system that unifies the tax component ( VAT and Income Tax) and the pension component (retirement contributions and social security) in a single monthly payment.
This makes it easier and faster to meet your obligations as a small taxpayer.
Since the person who issues the C invoice is the self-employed person , if you are not yet part of the regime and need to register, we invite you to read → How to become a self-employed person? Requirements and tips .
Now, let's see in detail what a C invoice is and how to issue it .
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What is a C invoice and who issues it?
The C invoice is issued by self-employed individuals or VAT-exempt individuals to all recipients in general , regardless of their tax status. If, for example, you sell online and you are a self-employed individual, this is the type of receipt that you will give to your clients.
An important aspect to keep in mind is that, according to AFIP regulations , all self-employed workers, regardless of the category in which they are classified, must use electronic invoices for all their operations with final consumers.
As you know, there are several types of invoices in AFIP and, therefore, it is worth clarifying that, if you are a self-employed person and you carry out an export operation , instead of delivering the “C” invoice, you have to issue the “E” type receipt .
So, what type of invoice does a self-employed person issue? The C invoice for final consumers, or the E invoice in the case of an export. This applies, for example, when you offer consulting work, translations and similar activities from Argentina to a person or company abroad.