In 1 minute
The essentials of this note
- ARCA’s RG 5866/2026 has been in force since July 1, 2026 and replaced RG 5824.
- The schedule mainly affects financial institutions, insurers and card issuers, through March 2027.
- Any company should review final consumer identification and points of sale.
- Test in the testing environment before changing your Odoo configuration.
ARCA updated Argentina’s e-invoicing regime with General Resolution 5866/2026, published on June 29, 2026. It has been in force since July 1 and replaced RG 5824, which never came into effect.
Most changes affect financial institutions, insurers and card issuers, but some points affect any company. In this note we summarize what changes, the schedule and what to review in your Odoo.
The schedule
Effective dates according to the resolution:
| Date | Who and what |
|---|---|
| July 1, 2026 | General entry into force. Directors’ and auditors’ fees: the invoice is issued when the fee is assigned. |
| September 1, 2026 | Insurers: invoicing to VAT-exempt or non-taxable parties. Virtual asset service providers: may use the monthly electronic settlement. |
| October 1, 2026 | Financial institutions: leasing and foreign trade operations. |
| December 1, 2026 | Loans and non-taxable or exempt operations; credit card statements to cardholders. |
| March 1, 2027 | Coinsurance and settlements to merchants by payment systems and card issuers. |
Changes that affect any company
Final consumer identification
A threshold is set above which the final consumer must be identified with a DNI, CUIL or CDI. If the customer requests it for a deduction, their CUIT is required regardless of the amount.
Points of sale
Each point of sale must be linked to the VAT status and the invoicing system used.
Directors’ fees
The invoice is issued on the date the individual fee is assigned, not when the shareholders’ meeting approves it, and delivered within 10 business days.
Monthly electronic settlement
This mode, which groups the month’s operations in one document, is expanded, with supporting documentation for each operation.
What to check in your Odoo
- That the Argentine localization is up to date and connected to ARCA web services with a valid certificate.
- The setup of points of sale and the sales journals linked to each one.
- Customer identification validation on final consumer invoices.
- If your company falls into any group in the schedule, the document types and issuing processes that apply.
- Invoice templates and the data printed on them.
Frequently asked questions
Does my company need to change anything?
It depends on your activity. Companies that are not financial institutions, insurers or card issuers should mainly review final consumer identification, points of sale and, if applicable, directors’ fees. Confirm with your accountant.
Does Odoo already cover RG 5866?
Odoo’s Argentine localization is updated with ARCA changes for supported versions. It is worth checking that your installation has the latest updates.
What happens if I issue a document with a misconfigured field?
ARCA may reject it and not grant the CAE. That is why it is best to test in the testing environment before changing the configuration.
How we work on it at Reswoy
We review your Odoo’s e-invoicing setup, test in ARCA’s testing environment and document what changed. If your company is in one of the scheduled groups, we plan the adjustments ahead of each date.
We also work with ARCA document import and the MiPyME Electronic Credit Invoice. Learn about our Odoo audit and improvement.
Sources
ARCA General Resolution 5866/2026 · Summary in Blog del Contador · El Economista. This note is informational and does not replace advice from your accountant.
