Understanding VAT Specifications by RG 715 (Release 9.2 Update)

According to general resolution 715 by AFIP, VAT specifications must include:

• Regimen (Perception code)

• CUIT Agente (Tax ID)

• Fecha Retencion (Retention Date)

• Nro Comprobante (Invoice Number)

• Importe Retencion (Withholding amount)

You can generate the RG 715 text file from the VAT Perceptiom Support RG 715 WF - ARG-04 (R76A8150) report in form 2002 or form 731 format as specified in the processing option. You can access the text file from Text File Processor (P007101).

In the F2002 format, the first three digits are the perception code; the next eleven digits are the tax ID; the next ten digits are retention date; the following sixteen digits are the invoice number; and the last sixteen digits are the withholding amount. The format for invoice number in type three vouchers is 99999-99999999 (5 digits, hyphen, 8 digits) and type 5 vouchers is X(16) (upto sixteen alphanumeric characters).

In the F731 format, the first three digits are the perception code; the next thirteen digits are the tax ID; the next ten digits are the retention date; the next sixteen digits are the invoice number; and the last sixteen digits are the withholding amount. The F731 format for tax ID is 99-99999999-9.