A CUIT in Argentina is the Clave Única de Identificación Tributaria, an 11-digit tax identification number issued by ARCA (the tax and customs agency formerly known as AFIP) that links a person or company to the national tax system. You need one to issue invoices, run a business, hire employees, buy property, or in most cases open a bank account. It stays with you for life and doesn’t change if you move, switch jobs, or wind down one business and start another.
How the Number Is Structured
A CUIT is written as XX-XXXXXXXX-X. The first two digits identify the type of taxpayer. For individuals, the prefix is typically 20 (male) or 27 (female). For legal entities such as corporations, partnerships, and foundations, the prefix is 30. The middle eight digits are unique to you or your entity, and the last digit is a check digit used to catch data-entry mistakes.
That structure means a CUIT carries information on its face. A number starting with 30 is a company; one starting with 20 or 27 is a person. The same number ties together your invoices, your tax returns, your social security contributions, and your bank records.
CUIT, CUIL, or CDI: Which One Applies to You
Argentina uses three separate identification codes, and sorting them out early saves a wasted office visit.
- CUIT is the tax ID for businesses, self-employed professionals, and anyone who deals directly with the tax system. If you issue invoices, run a company, or file tax returns, this is the one you need.
- CUIL (Código Único de Identificación Laboral) is for employees. If you work for someone else on payroll, you get a CUIL, which handles pension contributions and social security benefits like healthcare.
- CDI (Clave de Identificación) is a lighter identification code for people or entities that don’t need a CUIT or CUIL but still have to identify themselves for a specific transaction. Non-resident foreigners buying property, registering a vehicle, or opening a bank account without establishing tax residency usually use a CDI.
A CDI is the simplest path for a foreigner who just needs to close one transaction. You can get one at an ARCA office with a passport. If you plan to work, freelance, or operate a business in Argentina, though, the CDI isn’t enough and you’ll need a CUIT.
Who Needs a CUIT
In practice, a CUIT is required for anyone engaged in regular economic activity in Argentina. That covers:
- Self-employed people and freelancers who bill clients, from designers to consultants.
- Every company, partnership, association, and foundation operating in the country.
- Foreign nationals who hold a DNI through temporary or permanent residency and want to work, invest, or run a business.
- Anyone buying real estate or a vehicle. A CUIT is usually required for both parties; non-residents can get by with a CDI.
- Anyone opening a bank account, though a CUIL or CDI also works depending on your situation.
Salaried employees with no outside activity technically only need a CUIL. Many Argentines end up with a CUIT anyway, because the moment you rent out a property or sell goods on the side, you need one.
How to Get a CUIT
If You Have a DNI
Start with the online pre-registration on the ARCA website. You complete Form 460/F with your personal details, address, and the type of economic activity you plan to carry out, and you provide proof of address such as a utility bill or rental contract in your name.
After the online step, you may need to visit an ARCA office to verify your identity and register biometric data. In some cases this can be handled through the ARCA mobile app using the “Datos Biométricos” option, which avoids the follow-up office visit.
If You Are a Foreign National
If you already hold temporary or permanent residency and have a DNI, the process is essentially the same as for citizens: pre-register online, submit Form 460/F, and bring your DNI and passport to an ARCA office.
Without Argentine residency, you’ll generally need to obtain it first before you can get a CUIT. Temporary residency is usually enough. If you only need to close a specific transaction, such as a property purchase, a CDI is the alternative and requires just a passport and a trip to an ARCA office.
There’s no government fee for the CUIT itself. Many foreigners still hire an accountant or immigration attorney because ARCA’s forms and systems run in Spanish.
The Clave Fiscal: Why the Number Alone Isn’t Enough
Getting a CUIT assigned is only part of the setup. To actually use it online, whether for filing taxes, issuing electronic invoices, or registering a business, you also need a Clave Fiscal (tax password) at the right security level. The CUIT is your identity; the Clave Fiscal is the key that opens ARCA’s online systems.
Levels run from basic access upward, and Level 3 is the minimum for most meaningful transactions, including corporate registrations and electronic invoicing. You can upgrade your Clave Fiscal at any ARCA office by presenting your passport and DNI, and biometric registration through the ARCA mobile app is also available.
What You Use a CUIT For
Electronic Invoicing
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. Every invoice has to include the issuer’s and receiver’s CUIT along with the invoice type, VAT details, and a QR code, and ARCA has to return an authorization code before the invoice is valid. Without a CUIT, you’re locked out, which in practice means you can’t legally sell goods or services.
The Monotributo
For freelancers and small businesses, the Monotributo is often the simplest way to stay compliant. It rolls income tax, VAT, and social security contributions 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 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 check the current ARCA tables before picking a category.
Employment, Banking, and Property
Employers need a CUIT to register the business, hire workers, and make mandatory social security contributions. If you’re both employed and running a side business, your CUIL covers the job and your CUIT covers the business. Banks will open an account against a CUIT, CUIL, or CDI. For real estate and vehicle transactions, the notary will ask for a CUIT, and the property registry won’t process a transfer without one.
A CUIT Is Not the Same as Tax Residency
A common worry among foreigners is that getting a CUIT automatically makes them Argentine tax residents and exposes their worldwide income to Argentine tax. It doesn’t. 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 don’t suggest an intent to live there permanently. Pulling a CUIT or CDI for a property purchase doesn’t by itself change your global tax position. If you’re spending extended time in Argentina and holding a CUIT, though, it’s worth talking to a local tax professional about whether the twelve-month rule has caught you, because getting that wrong is expensive.
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 can’t generate invoices, which means you can’t legally conduct business. You’re frozen out of the formal economy until it’s cleared.
Grounds for limitation or cancellation include being flagged in the Unreliable Taxpayers Database. Reactivation requires clearing the underlying compliance issues first. Once you have a CUIT, staying current on filings isn’t optional. Even if you stop doing business in Argentina, you need to either close out your tax registration properly or keep filing the required returns. Ignoring it doesn’t make it go away.