An A invoice with the legend “Operation subject to withholding” is a type of receipt that is issued when, in addition to the usual operation between responsible taxpayers registered for VAT, the sale or provision of services is subject to a tax withholding regime. This means that the buyer or recipient of the invoice must act as a withholding agent and withhold a portion of the amount corresponding to taxes (such as VAT or Income Tax) from the issuer of the invoice .
Regarding this, AFIP indicates:
The subjects who receive this type of receipt will act as withholding agents for VAT and income tax and will have to cancel the difference between the total amount invoiced and france phone data the amount withheld, by bank transfer or deposit, in the bank account whose CBU was informed by the seller.
AFIP
Invoice A retention percentages with legend:
50% of the VAT of the operation
3% income tax
Invoice M
The M Invoice is a type of receipt issued when the AFIP decides to impose greater control over a taxpayer . It is a type of invoice similar to the A Invoice, but with the particularity that it imposes additional restrictions and fiscal precautionary measures for both the issuer and the recipient of the receipt.
The subject who receives the class “M” receipt will act as a withholding agent for VAT and income tax .
Invoice M retention percentages:
All VAT of the transaction
6% income tax
Requirements for issuing an A invoice
To issue a type A receipt, the following requirements must be met:
CUIT : Unique Tax Identification Code, code with which the AFIP identifies self-employed workers, businesses and companies.
AFIP Tax Code with level 3 or higher.
Register a point of sale .
Enable the “Online Receipts” service .
Please note that, in addition to these requirements, AFIP evaluates other aspects to approve authorization for a taxpayer to issue type A invoices.
Some of these conditions are: that it does not have irregularities or breaches of tax obligations and that it meets certain financial requirements.
What is a point of sale?
This is the physical location from which the invoice is issued . In the receipts, the point of sale corresponds to the first 4 digits. For example, in “Invoice No. 0002 – 00000015”, the point of sale is “0002”.
These are the 6 steps you have to follow to register a point of sale :
Enter the AFIP portal with the tax code.
Click on “Point of sale and delivery management”.
Go to “A/B/M of points of sale” (if you can’t find it, enable it from “Tax Key Relationship Manager”).
Check the “Add” option.
Select “Online Invoice – Registered Responsible Party”, or “RECE for application and web services”, if you are a registered responsible party.
Enter the number of the point of sale you wish to register.