Key takeaways:

  • Service exporters can keep 100% of their earnings in USD.
  • There is no longer a limit (like the old $36k cap) for direct USD deposits.
  • Factura E (Export Invoice) is strictly required for international services.
  • Varies by province, though many (CABA, Córdoba, Mendoza) maintain a 0% rate for exports.

What Taxes Does a Freelancer Pay in Argentina?

The monotributo (Simplified Tax Regime) remains the cornerstone of the Argentine tax system for freelancers. It consolidates three main obligations into a single monthly payment:

  1. Integrated Tax: The basic tax component.
  2. Pension Contributions (Aportes): Your social security/retirement fund.
  3. Healthcare (Obra Social): Your mandatory health insurance coverage.

As of 2025, the previous restrictions on "pesificación" (mandatory conversion to pesos) were removed. Today, you have the right to receive 100% of your fees in foreign currency directly into your local USD account without being forced to convert them at the official exchange rate.

Furthermore, exporters can now bill significant amounts without the immediate fear of being bumped into the Régimen General (Registered Taxpayer), provided they remain within the revenue brackets of the highest monotributo category for services.

The exporter also needs to take into account the Gross Receipts Tax in the relevant jurisdiction. Because this is a provincial tax, its impact varies depending on the taxpayer’s registered address. Most jurisdictions, such as Buenos Aires City (CABA), Córdoba, and Mendoza, have set the rate for service exports at 0%.

In short, the simplified tax regime for small taxpayers, known as monotributo, is the most commonly used framework for invoicing foreign clients. It combines the following into a single monthly payment:

  • Integrated tax
  • Retirement contributions
  • Health insurance coverage

As long as you stay within the billing limits of your tax bracket, you can operate without moving up to the General Tax Regime, which involves VAT, income tax, and a heavier administrative burden.

As for Gross Receipts Tax (IIBB), in many jurisdictions such as CABA, Córdoba, and Mendoza, service exports are taxed at a 0% rate. That does not mean there is no filing obligation: in most cases, you still need to register and submit tax returns.

What is the service export regime?

The service export regime is a tax framework that allows professionals who provide knowledge-based services to foreign clients to receive their fees in foreign currency and comply with tax obligations more easily.

The main purpose of this regime is to encourage and formalize foreign currency inflows from Argentines working for overseas clients through a simplified structure that allows them to operate legally without being required to convert their dollars at the official exchange rate, while also benefiting from significant tax relief.

How to Register as a Service Exporter

In 2026, the process is entirely digital via the ARCA portal (formerly AFIP). You can be up and running in minutes by following these steps:

  • Obtain a CUIT
  • Create a Tax Key (Level 3 or higher)
  • Register for monotributo
  • Select your activity correctly (CLAE)
  • Declare your electronic tax domicile
  • Enable a point of sale for invoicing

To register as a service exporter under the monotributo regime, you need to log in to the ARCA portal using your CUIT and Tax Key.

Then, just follow these steps:

  1. Search for the service. In the portal’s search bar, type “monotributo” or “Responsable Inscripto,” then click “Add” to include it in your services.
  2. Enter the service. Open the newly added service and select the type of service you will provide.
  3. Start the process. Click “Register.”
  4. Define the type of activity. The system will ask how you will work. Select the option that best describes your activity (for example, independent contractor).
  5. Enter activity details. Fill in the information needed to describe your business:
    1. The month you started your activity.
    2. The activity you originally declared when registering with ARCA.
    3. Your estimated annual revenue.
    4. The details of your place of work (office, workspace, etc.).

IMPORTANT: It is essential to choose the correct Economic Activity Code (CLAE). For exporters, you should select activities related to professional services, software, or consulting.

  1. Declare retirement contribution status. Indicate your current situation regarding pension contributions—for example, whether you are an “active worker,” “employee,” or “retiree,” among others. You also need to state whether you contribute to a provincial pension fund or whether you are a landlord.
  2. Select a health insurance plan. Choose the health insurance provider of your preference.
  3. Additional contributions (optional). If it applies to you, indicate whether you will combine your contributions with your spouse’s.
  4. Include family members (optional). If you want to add family members to your coverage, include them in this section.
  5. Health declaration. Confirm that you will submit the Health Affidavit to ANSES.
  6. Confirmation. The system will show you a summary of all the information entered. Review it carefully to make sure everything is correct. Click “Confirm” to complete the registration.

During this process, your tax bracket will be assigned based on a projected level of revenue. There are currently no specific limits on holding U.S. dollars, but the amount invoiced, converted into pesos at the exchange rate on the invoice date, determines your monotributo bracket.

The registration is completed by declaring your Electronic Tax Domicile and setting up your Points of Sale. To operate internationally, you must enable a specific point of sale for “Export Invoices.”

Finally, it is advisable to register in the Services Exporters Registry if provincial rules require it in order to access the Gross Receipts Tax exemption.

With this setup, you are fully operational to receive international payments legally, with all contributions up to date and the peace of mind that their income is properly reported.

How to Issue an Export Invoice (Factura E)

When working with foreign clients, the mandatory invoice type is the “Factura E” (Export Invoice), regardless of your tax status (whether under monotributo or registered in the General Tax Regime).

The Export Invoice has several specific characteristics:

  • It does not require the client’s Argentine tax ID (CUIT)
  • A foreign tax identifier is used by selecting the client’s country
  • It can be issued in U.S. dollars or another currency
  • The exchange rate is reported for accounting purposes only

One key point: the service description must be clearly detailed (e.g., “software development services,” “marketing consulting”). This helps reduce the risk of reviews, rejections, or payment holds.

Issuing an Export Invoice requires enabling a dedicated point of sale (covered below). Also, keep in mind that to issue invoices online, you must first obtain a Level 3 Tax Key.

Here is how to make one.

Step 1: Enable the Point of Sale

From the main menu:

  • Search for “Registry System” (Sistema Registral)
  • Go to “Single Tax Registry” (Registro Único Tributario)
  • Find the “Points of Sale” (Puntos de Venta) section
  • Click “Add” (AGREGAR)

Then complete the form with the following details:

  • Billing method (for example, “Online Invoicing – monotributo”)
  • Trade name (business name)
  • Address

Click “Next” to download the confirmation of the transaction.

Step 2: Generating the Invoice

From the main menu in AFIP/ARCA:

  • Go to “Online Invoicing” (Comprobantes en Línea)
  • Select “Generate Invoices” (Generar Comprobantes)

In this section, you need to:

  • Select your point of sale
  • Choose the invoice type: “Export Invoice E”
  • Click “Next”

In the next screen, enter the invoice details:

  • Invoice language
  • Invoice date (up to one week prior)
  • Concepts to include: “Services”
  • Foreign currency: check if applicable
  • Currency: select the appropriate currency
  • Exchange rate: do not modify
  • Associated activities: select the relevant activity
  • Click “Continue.”

In the following step, enter all the required client information (make sure to request this information from your client in advance). Click “Continue.”

Finally, complete the transaction details:

  • Description
  • Quantity
  • Units
  • Unit price
  • Discount amount
  • Subtotal
  • Other details

Click “Continue” to review the invoice, then click “Confirm” and download it.

IMPORTANT: You must bring the funds into the country within 20 business days from the date of receipt, whether the payment was received abroad or in Argentina.

Can I Invoice in Pesos?

Technically, the ARCA system allows you to select Argentine pesos as the currency when issuing an Export Invoice (Factura E).

The Central Bank (BCRA) states:

Export transactions must be supported by issuing an “E” invoice, which can be denominated either in foreign currency or in pesos, using the Banco Nación buying exchange rate from the business day prior to issuance.

However, this option is intended for export services originally priced in foreign currency but settled in pesos. In other words, it reflects a conversion: the amount must be translated into pesos using the applicable exchange rate set by the BCRA.

Therefore, invoicing is always based on a foreign-currency transaction that is subsequently “converted” into pesos. If you invoice directly in pesos, it may create a mismatch between what is reported and what is actually received.

Conclusion

Invoicing as a freelancer in Argentina in 2026 is significantly more streamlined than in previous years. With the removal of mandatory currency conversion and the simplification of the ARCA portal, staying compliant while earning in hard currency has become a routine administrative task rather than a legal hurdle.