An expense report doesn't fail because of the expense: it fails because of the paper. The employee paid for the hotel and came back with an impersonal tique (register receipt), with a quote instead of an invoice, or with a receipt issued to a final consumer, which does not identify your company. The rules have express text on the four questions that open the case: which document they list, what data they require it to carry, which exchange rate they name and how many years it is kept.
The list is written down; it is not an industry custom. Article 8 of RG 1415/2003 sets what supports a transaction: “invoices, tiques and tiques factura,” “receipts issued by university-trained professionals and other service providers,” debit and credit notes, and equivalent documents.
Two things follow from that. The tique is on the list, and the article sets no minimum amount: the toll, the taxi and the coffee are not left out for being small. And the obligation “shall be fulfilled, in all cases, regardless of the method of payment used.”
Article 18 of RG 1415 requires receipts «A», «B», «C» or «E» to contain “at a minimum” the data on the issuer, the buyer, the transaction and the VAT set out in Annex II. ARCA's receipts page points to the same place.
The problem lies in one sentence of Annex II: “The acquirer, lessee or service recipient shall be identified on the receipt by their Unique Tax Identification Code (CUIT), regardless of the amount set out above, if the taxpayer requires it in order to claim the corresponding deduction in their income tax return.”
When someone travels and pays in dollars or in reais, the first question is at what rate it converts. The answer is in the same Annex II.
In foreign-currency transactions “the exchange rate used shall be recorded on the receipt issued” and, when they are settled in the currency in which the receipt is issued, “the foreign-currency selling exchange rate reported by Banco de la Nación Argentina at the close of its operations, for the foreign-exchange business day prior to the issue of the relevant invoice shall be considered.” General Resolution 5616/2024 set it that way.
The question always comes up, and search engines answer it with material from other countries. The Argentine answer is in Article 33 of Law 11.683: “All accounting records must be supported by the corresponding receipts, and the evidentiary value of the records shall derive solely from the credibility those receipts deserve.”
We searched and found no rule that sets an amount below which an expense is deductible without a receipt, so we don't publish one.
The Argentine answer is ten years, by two independent routes. If you've searched for this before, you may have come across answers of five or six years: that period does not come from either of the two Argentine rules below, and both say ten.
The first is Article 328 of the Civil and Commercial Code, titled “Retention”: “Unless special laws establish longer periods, the following must be kept for ten years: […] c) supporting instruments, from their date.” There the period runs from the date of the instrument, not from the close of the fiscal year.
The second is tax-related and names receipts outright: Article 33 of Law 11.683 empowers the agency to require that “the other documents and receipts of their transactions be kept for a term of TEN (10) years, or exceptionally for a longer period,” and that they remain “available” to the tax authority “at the tax domicile.”
This is where almost everything in circulation gets it wrong. Article 56 of Law 11.683 was replaced by Law 27.799 (B.O. 1/2/2026 — January 2, 2026): the tax authority's actions become time-barred “after five (5) years in the case of registered taxpayers,” a period that “shall be reduced to three (3) years” if the registered taxpayer filed on time and settled, barring a significant discrepancy.
This guide stays with the text of the rules on purpose: it cites the article, flags which word it uses and warns when we found no official source that resolves the point. Deciding whether a specific expense is deductible, whether an input VAT credit can be claimed or how a foreign-currency transaction is valued is work for a licensed professional, and no one on the Clara Global team is one. Take this list with you.
Ask them to put it in writing with the rule, the article and the date. It is the same thing this guide does, and it is the only thing that can be reviewed later when the text changes again.
Every legal statement comes from the updated text of the cited rule, read on September 14, 2026 on InfoLEG or, for the reference exchange rate, on the Central Bank's website. No summary from any article was used: when the guide says a resolution says something, it says it in its own words.
There are things this guide does not assert, because we found no rule that supports them. We don't publish any amount below which an expense would be deductible without a receipt. We don't say which payment methods currently condition the claiming of deductions or with what thresholds: Article 34 of Law 11.683 is a power of the Executive Branch and we have not verified which decree exercises it. We don't cite Decree 1397/79, to which Article 61 of RG 1415 refers. And we don't describe the verification screen, because when we consulted it, it only returned a redirect notice.
Nor does this page resolve whether an input VAT credit can be claimed in a specific case, or the tax valuation of foreign-currency items beyond Article 72 of the Income Tax Law.
Article 8 of RG 1415/2003 lists the ones that support a transaction: invoices, tiques and tiques factura, receipts from university-trained professionals and other service providers, debit and credit notes, and equivalent documents. The obligation is met regardless of the method of payment. The quote, the work order and the purchase order are not on that list: Annex IV requires them to carry the legend «DOCUMENTO NO VALIDO COMO FACTURA».
The tique is one of the receipts listed in Article 8 of RG 1415. Beyond that, Annex II requires the buyer to be identified by their CUIT when the taxpayer requires it to claim the deduction for Income Tax, and an impersonal tique identifies no one: it proves that someone paid. Whether in your case that is enough to deduct is a reading for your advisor; the resolution speaks of identification on the receipt, not of your tax return.
Ten years, by two independent routes. Article 328 of the Civil and Commercial Code requires supporting instruments to be kept for ten years from their date, and Article 33 of Law 11.683 allows the retention of transaction receipts to be required for ten years, or longer in exceptional cases. The five or six years in circulation do not come from either of those two rules.
Annex II of RG 1415, as amended by General Resolution 5616/2024, sets the foreign-currency selling exchange rate reported by Banco de la Nación Argentina at the close, for the foreign-exchange business day prior to the issue of the invoice, and requires it to appear on the receipt. For currencies not quoted there, the issuer reports the one it used.
No. They are two different periods with different sources. Law 27.799 rewrote Article 56 of Law 11.683, and the statute of limitations on the tax authority's actions is five years for registered taxpayers, reducible to three if the return was filed on time and the balance was settled. Keeping the documentation is still ten years.
Law 11.683, in the unnumbered article added after Article 33, requires verifying that invoices or equivalent documents received for purchases or leases are duly authorized by the tax authority. The agency offers the «Constatación de Comprobantes con CAE» service. The same article provides for the Executive Branch to limit that obligation.
Written and maintained by the Clara Global team. Each rule was read in the updated text of the rule on InfoLEG, on ARCA's website or on the Central Bank's website on September 14, 2026, with the consultation date noted at the foot. No licensed accountant reviewed it, which is why it is written close to the text: every legal statement carries its article, what could not be verified is not asserted — the methodology lists what was left out and why — and anything that requires professional judgment is referred to your advisor instead of being resolved here.
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