In Argentina, the CUIT (Clave Única de Identificación Tributaria) is an 11-digit tax identification number issued by the tax and customs agency ARCA (formerly AFIP). It links a person or entity to the national tax system and is required for almost any formal economic activity in the country, from issuing an invoice to opening a bank account to buying property.
If you are working, freelancing, running a business, or investing in Argentina, the CUIT is usually the first number you will be asked for.
How the Number Is Structured
A CUIT is written in the format XX-XXXXXXXX-X. Each segment does a job.
The first two digits identify the type of taxpayer. For individuals the prefix is typically 20 (male) or 27 (female). For companies, foundations, and other legal entities, the prefix is 30. The middle eight digits are the unique number assigned to the person or entity, and the final digit is a verification digit used to catch data-entry errors.
Because the prefix carries meaning, anyone glancing at a CUIT that begins with 30 knows they are dealing with a company rather than an individual. The number is permanent. It does not change if you move, switch jobs, or start a new business, and it is the thread that ties your invoices, tax filings, and social security contributions to a single identity.
CUIT, CUIL, and CDI: Which One Applies to You
Argentina uses three different identification codes, and mixing them up is one of the most common sources of confusion.
- CUIT (Clave Única de Identificación Tributaria) is the tax ID for businesses, self-employed professionals, and anyone who interacts directly with the tax system. If you issue invoices, run a company, or file tax returns, you need a CUIT.
- CUIL (Código Único de Identificación Laboral) is the labor identification code for employees. If you draw a salary from an employer, you get a CUIL. It is used for payroll, pension contributions, and social security benefits including healthcare.
- CDI (Clave de Identificación) is a code for individuals or entities that do not need a CUIT or CUIL but still need to identify themselves for a specific transaction. Non-resident foreigners buying property, registering a vehicle, or opening a bank account without establishing tax residency typically use a CDI.
The CDI is the lightest option for a foreigner who needs to complete a one-off transaction. It can be obtained at an ARCA office with just a passport. Once you plan to work, freelance, or run a business, the CDI is no longer enough and you need to move up to a CUIT.
Who Needs a CUIT
The short version: anyone engaged in regular economic activity in Argentina. In practice that covers several groups.
- Self-employed people and freelancers, from graphic designers to consultants, need a CUIT to issue invoices and pay taxes.
- Every company, partnership, association, and foundation operating in Argentina needs its own CUIT to register, hire, and transact.
- Foreign nationals who hold a DNI through temporary or permanent residency will generally receive or need to activate a CUIT to work, invest, or run a business.
- Property buyers and vehicle buyers need a CUIT, or at minimum a CDI if they are non-resident.
- Anyone opening an Argentine bank account has to present a CUIT, CUIL, or CDI.
Employees who only earn a salary technically need a CUIL rather than a CUIT. But many Argentines end up holding a CUIT anyway, because the moment you do anything beyond salaried work, such as renting out a property or selling goods online, the CUIT becomes necessary.
What You Actually Use It For
Issuing Invoices
Argentina requires electronic invoicing for all VAT-registered entities, exempt legal entities, independent professionals, and exporters. You cannot issue a valid invoice without a CUIT. The process runs through ARCA’s online platform “Comprobantes en Línea,” and every invoice must include both parties’ CUITs. Without one, you are locked out of the system and cannot legally sell goods or services.
The Monotributo
For freelancers and small businesses, the Monotributo is often the most practical way to stay compliant. It is a simplified regime that bundles income tax, VAT, and social security into a single monthly payment, and you need an active CUIT to enroll. Categories run from A through K based on annual gross income. As of 2026 the top category allows annual billing of up to roughly 95 million pesos, with monthly payments ranging from under 50 USD at the lowest category to around 1,000 USD at the highest. These thresholds are adjusted periodically, so it is worth checking ARCA’s current tables before picking a category.
Employment, Banking, and Property
Employers need a CUIT to register their business, hire workers, and make social security contributions. Banks require a CUIT, CUIL, or CDI to open any account. For real estate or vehicle transactions, a CUIT is typically required for both parties. The notary handling the deal will ask for it, and the property registry will not process a transfer without one.
How to Get a CUIT
If You Have a DNI
The process starts with online pre-registration on the ARCA website. You complete Form 460/F, which asks for your personal details, address, and the type of economic activity you intend to carry out. You will also need proof of address, usually a utility bill or a rental contract in your name.
After the online step you may need to visit an ARCA office to verify your identity and complete biometric registration. In some cases this can be handled through the ARCA mobile app using the “Datos Biométricos” option, which avoids a follow-up office visit.
If You Are a Foreign National
The path depends on your residency status. If you already hold temporary or permanent residency and have a DNI, the process is essentially the same as for citizens: online pre-registration, Form 460/F, and a visit to an ARCA office with your DNI and passport.
If you do not yet have Argentine residency, you generally need to obtain it first before a CUIT is available to you. Temporary residency is usually enough. Foreigners without residency who only need to complete a specific transaction, such as buying property, can apply for a CDI instead using just a passport and an ARCA office visit.
There is no government fee for obtaining the CUIT itself. Many foreigners still hire an accountant or immigration attorney to work through it, since ARCA’s forms and portal are in Spanish.
The Clave Fiscal You Need Alongside It
Getting the CUIT number is only half of it. To actually use the number online, whether for filing taxes, issuing electronic invoices, or registering a business, you need a Clave Fiscal (tax password) at the right security level. The CUIT is the identity; the Clave Fiscal is the key that opens ARCA’s online systems.
The Clave Fiscal has security levels, and Level 3 is the minimum for most meaningful transactions such as corporate registrations and electronic invoicing. You can upgrade it at any ARCA office by presenting your passport and DNI, and biometric registration through the ARCA mobile app is also available.
A CUIT Does Not Automatically Make You a Tax Resident
One common worry among foreigners is that getting a CUIT will drag their worldwide income into the Argentine tax net. It does not, at least not by itself. Argentina’s Income Tax Law determines tax residency based primarily on immigration status and physical presence, not on whether you hold a CUIT.
Foreign individuals become tax residents if they obtain permanent residence in Argentina, or if they remain in the country for more than twelve months, with exceptions for temporary absences that do not indicate an intent to live there permanently. Getting a CUIT or a CDI to close on a property does not on its own flip a switch on your global tax obligations. If you are spending extended time in Argentina and already have a CUIT, it is worth talking to a local tax professional about whether the twelve-month rule reaches you.
What Happens If Your CUIT Gets Suspended
ARCA can limit or cancel a CUIT when a taxpayer falls out of compliance. A suspended CUIT is a serious problem. You cannot generate invoices, which means you cannot legally do business. You are effectively frozen out of the formal economy.
Under Resolution General 5832/2026, non-response to electronic information requests no longer triggers an automatic CUIT limitation on its own; instead it affects your risk profile in ARCA’s taxpayer rating system, SIPER. Other grounds for limitation or cancellation still exist, including being flagged in the Unreliable Taxpayers Database, and reactivation requires clearing outstanding compliance issues first.
The practical takeaway is that once you have a CUIT, staying current on your filings is not optional. If you stop doing business in Argentina, close out your tax registration properly or keep filing the required returns. Ignoring it does not make it go away.