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docs: document Argentina ARCA tourism (Type T) invoice support #51

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95 changes: 95 additions & 0 deletions addons/ar-arca-v4.mdx
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Original file line number Diff line number Diff line change
Expand Up @@ -89,7 +89,22 @@ For other document types the value must be set manually.
| `211` | MiPyMEs Electronic Credit Invoice (FCE) C |
| `212` | MiPyMEs Electronic Debit Note (FCE) C |
| `213` | MiPyMEs Electronic Credit Note (FCE) C |
| `195` | Invoice T (Tourism) |
| `196` | Debit Note T (Tourism) |
| `197` | Credit Note T (Tourism) |
</Accordion>

### Tourism documents (Type T / WSCT)

Document types `195`, `196`, and `197` cover tourism-sector operations issued under
Argentina's WSCT (Web Service Comprobante T) for accommodation and travel services
provided to non-resident tourists and travel agencies.

Type T documents must be set manually via `ar-arca-doc-type` because GOBL does not
auto-assign them during normalization. When the document type is `195`, `196`, or
`197`, the additional requirements documented in
[Tourism Issuer-Receiver Relationship](#tourism-issuer-receiver-relationship) and
[Tourism Item Code](#tourism-item-code) apply.
### Argentina ARCA Concept (Goods, services, or both)

Code used to identify the invoice concept, indicating whether the invoice covers
Expand Down Expand Up @@ -315,6 +330,79 @@ The VAT status is validated against the document type:
| `16` | Promoted Independent Worker Monotributista |
</Accordion>

### Tourism Issuer-Receiver Relationship

Code that identifies the relationship between the issuer and the receiver for tourism
invoices (Comprobante T). Set this extension on the invoice `tax.ext` field whenever
the document type is `195` (Invoice T), `196` (Debit Note T), or `197` (Credit Note T).

Corresponds to `codigoRelacionEmisorReceptor` in the WSCT web service.

Example invoice tax block for a hotel billing a non-resident tourist directly:

```json
"tax": {
"ext": {
"ar-arca-doc-type": "195",
"ar-arca-tourism-type": "1"
}
}
```

<Accordion title="ar-arca-tourism-type">

| Code | Name |
| ---- | ---- |
| `1` | Direct Accommodation to Non-Resident Tourist |
| `2` | Accommodation to Resident Travel Agency |
| `3` | Accommodation to Non-Resident Travel Agency |
| `4` | Resident Travel Agency to Non-Resident Travel Agency |
| `5` | Resident Travel Agency to Non-Resident Tourist |
| `6` | Resident Travel Agency to Resident Travel Agency |
</Accordion>

### Tourism Item Code

Code that identifies the type of tourism item supplied. Set this extension on the
`tax.ext` field of each line, each top-level discount, and each payment advance for
tourism invoices (document types `195`, `196`, `197`).

Corresponds to `codigoTurismo` in the WSCT web service. Additional codes may be
available via the `consultarCodigosItemTurismo` operation of the WSCT service.

Example line for a hotel room without breakfast at the standard 21% VAT rate:

```json
"lines": [
{
"quantity": "1",
"item": {
"name": "Hotel Room",
"price": "100.00",
"key": "goods"
},
"taxes": [
{
"cat": "VAT",
"rate": "standard",
"ext": {
"ar-arca-tourism-item": "1"
}
}
]
}
]
```

<Accordion title="ar-arca-tourism-item">

| Code | Name |
| ---- | ---- |
| `1` | Hotel without Breakfast |
| `2` | Hotel with Breakfast |
| `5` | Surplus |
</Accordion>

## Validation Rules

<AccordionGroup>
Expand Down Expand Up @@ -346,6 +434,13 @@ The VAT status is validated against the document type:
| `preceding` | <ul class="gobl-test"><li>Invoice type in [credit-note, debit-note]</li><li class="gobl-test-present">Present</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-21`<br />Preceding documents are required for credit/debit notes |
| `preceding[*].ext` | <ul class="gobl-test"><li>Ext require [ar-arca-doc-type]</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-22`<br />Preceding document requires 'ar-arca-doc-type' extension |
| `lines[*].taxes` | <ul class="gobl-test"><li>Doc type is C</li><li>Empty</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-23`<br />Type C invoices (simplified tax scheme) must not have taxes on lines |
| `tax.ext` | <ul class="gobl-test"><li>Doc type is T</li><li>Ext require [ar-arca-tourism-type]</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-25`<br />Tourism invoice requires 'ar-arca-tourism-type' extension |
| `lines[*].taxes[*].ext` | <ul class="gobl-test"><li>Doc type is T</li><li>Ext require [ar-arca-tourism-item]</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-26`<br />Tourism invoice line requires 'ar-arca-tourism-item' extension |
| `customer.addresses` | <ul class="gobl-test"><li>Doc type is T</li><li class="gobl-test-present">Present</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-27`<br />Tourism invoice customer requires an address |
| `lines[*].taxes[*].ext` | <ul class="gobl-test"><li>Doc type is T</li><li>Has codes ar-arca-vat-rate=5</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-28`<br />Tourism invoice line VAT rate must be '5' (21%) via ar-arca-vat-rate |
| `lines[*].taxes` | <ul class="gobl-test"><li>Doc type is T</li><li class="gobl-test-present">Present</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-29`<br />Tourism invoice line requires taxes |
| `lines[*].discounts[*].ext` | <ul class="gobl-test"><li>Doc type is T</li><li>Ext require [ar-arca-tourism-item]</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-30`<br />Tourism invoice discount requires 'ar-arca-tourism-item' extension |
| `payment.advances[*].ext` | <ul class="gobl-test"><li>Doc type is T</li><li>Ext require [ar-arca-tourism-item]</li></ul> | `GOBL-AR-ARCA-BILL-INVOICE-31`<br />Tourism invoice advance requires 'ar-arca-tourism-item' extension |
</Accordion>
<Accordion title="bill.Charge">

Expand Down