## The APOC list in Argentina, explained URL: https://testigomexico.com/guides/apoc-argentina Updated: 2026-10-07 APOC is the base de facturas apócrifas (base of apocryphal invoices) published by ARCA, Argentina's tax agency: a list of taxpayers it treats as issuers of apocryphal invoices. It is keyed by CUIT, the tax ID, and holds 45,678 CUITs in the file read for the 2026-10-03 edition. Key facts: - Publisher: ARCA, the tax agency - Edition read: 2026-10-03 - CUITs in the file: 45,678 - Legal entities held by Testigo: 22,564 - Key: CUIT, 11 digits - Licence: None stated. The page says the data is informative ### The file, and what a row holds ARCA offers the full list as one download. The first line of the file gives the date it was generated. Each row has four fields. - The CUIT. - The date of the apocryphal condition. - The date of publication. - A description, which is empty on almost every row. The download has no name and no address. To know who a CUIT belongs to, read it against a register that has names, such as the Registro Nacional de Sociedades. ### How to check a supplier 1. Get the CUIT: Ask the supplier for its CUIT and its legal name. A CUIT has 11 digits. The first two tell the kind of taxpayer: 30, 33 and 34 are legal entities. 2. Download the current file: Get the list from ARCA's page and read the date on its first line. 3. Search by CUIT: The CUIT is the only key in the file. There is no name to search. 4. Read the two dates: Note the date of the condition and the date of publication. Then ask the supplier and consult an Argentine tax adviser. ### What an entry means ARCA's own page says the data is merely informative and has a preventive function. An entry is a warning to look closer. It is not a court ruling, and the file gives no reason for the listing. Testigo keeps the rows of legal entities only: 22,564 CUITs. Argentine records on Testigo carry the CUIT, so the list is matched by CUIT. With Pro, an entry appears on the record, and the tax ID check reads any CUIT against the list. The company register, the CUIT and the other Argentine sources. ### Questions **What does APOC stand for?** APOC is the short name of ARCA's base de facturas apócrifas, the base of apocryphal invoices. It lists the tax IDs of taxpayers the agency treats as issuers of apocryphal invoices, with the date of that condition and the date of publication. The download is served from the agency's older address, under afip.gob.ar. **Can I search the APOC list by company name?** Not in the downloadable file, which holds the CUIT and two dates and no name. Ask the supplier for its CUIT and search with that. Testigo matches the list to a company record by CUIT and shows the legal name from the national company register beside it. **Is a supplier on the APOC list a fraud?** The list does not say so. ARCA describes the data as informative, with a preventive function. An entry tells you the agency flagged that CUIT on a given date. Treat it as a reason to ask the supplier for an explanation and to take advice before you accept its invoices. Sources: - Base de facturas apócrifas (APOC), ARCA, edition 2026-10-03: https://servicioscf.afip.gob.ar/Facturacion/facturasApocrifas/default.aspx - Registro Nacional de Sociedades, Ministerio de Justicia, edition 2026-09-18: https://datos.jus.gob.ar/dataset/registro-nacional-de-sociedades Cite as: Testigo, "The APOC list in Argentina, explained", https://testigomexico.com/guides/apoc-argentina, data file 2026-10-12. --- This is the Markdown version of https://testigomexico.com/guides/apoc-argentina. Testigo: Testigo is supplier intelligence for people who source from Latin America: a search over manufacturers taken from the official public registry of each country. Each record shows its source, its date and what was not checked.