Understanding Print Authorization Code (CAI)

General Resolution 100 (RG100) requires that a numeric Print Authorization Code (CAI) with an expiration date be printed on the bottom-right margin of type A and B vouchers that companies issue during business. The regulation does not affect type C vouchers.

RG100 establishes that issuance of invoices or equivalent documents, as well as their printing by companies that are authorized to do so, is essential for tax purposes and also ensures the transparency of business principles. To work within RG100 parameters, you must indicate whether the company prints its own invoices.

Likewise, for taxpayers whose operations are significant in terms of volume and quality, the ability to print their own vouchers is beneficial because it helps facilitate their business operations and administrative tasks.

The CAI number is assigned by the AFIP, as stipulated in RG100. This number is assigned to all companies that print their own invoices. These companies must be registered and authorized by the fiscal authority to print their own invoices. Once registered and authorized, the company is given a CAI number, which must be printed on all legal invoices.

The CAI number is unique for each company.