Summary
Resolución General 622/2013 in Argentina establishes the Normas N.T. 2013, which are the technical standards for digital tax records and documentation. The resolution places obligations on businesses to adopt electronic invoicing and other digital records and documentation practices. Businesses must comply with the technical requirements of the Normas N.T. 2013, which includes the use of digital signatures, digital certificates, and other security measures to ensure the authenticity, integrity, and confidentiality of electronic records. The resolution also establishes penalties for non-compliance with the regulations, including fines and the potential suspension of the taxpayer's ability to use electronic invoicing. In summary, Resolución General 622/2013 places significant obligations on businesses in Argentina to adopt electronic invoicing and other digital records practices in compliance with the Normas N.T. 2013.