Understanding the Text Payment File

The AFIP, through RG 151, requires that companies provide documentation of payments greater than 10.000,00 ARS in the form of a check, automatic debit, credit card receipt, credit invoice acceptance, and so on. If you cannot provide this documentation, you must prove the validity of the payment in another way to receive the fiscal credit.

If you use unauthorized documents as evidence of payments that are greater than 10.000,00 ARS, you cannot reduce your taxes by the fiscal credits from these transactions.

RG 1547 enables you to document the fiscal credit by the following means:

• Preserve information about the means of payment in the invoice or receipt.

• Submit a monthly record of payments that are made through computerized systems to the AFIP.