What types of invoices are not recognized by AFIP?

The correct answer is grounded in the understanding of AFIP's regulatory framework regarding invoicing. AFIP, the Federal Administration of Public Revenue in Argentina, designates specific formats and approval processes for invoices to maintain tax compliance and transparency. Invoices that are not officially issued or recognized by AFIP do not adhere to these regulations, leading to a lack of legitimacy in financial reporting and tax obligations.

Thus, any invoice that does not follow the required formats—such as those not authorized by AFIP—fails to meet the necessary criteria for recognition. This includes, but is not limited to, any improvisational or user-generated invoice formats lacking AFIP authorization. Compliance with these invoicing requirements is essential for businesses to ensure they are operating within the legal framework and avoiding potential penalties associated with fraudulent or unrecognized documentation.