# What is APOC?

APOC is the base in which Argentina's tax office lists taxpayers it classes as issuers of apocryphal invoices. The public file gives the tax ID and two dates, with no name. The tax office calls the data informative and preventive. Testigo shows an entry on an Argentine record when the CUIT matches.

- The APOC list in Argentina, explained: https://testigomexico.com/guides/apoc-argentina
- Manufacturers in Argentina: the public record explained: https://testigomexico.com/guides/public-record-argentina
- Check an Argentine supplier by CUIT: the APOC list: https://testigomexico.com/check/argentina
- How to check a supplier in Latin America before you visit: https://testigomexico.com/guides/check-supplier-latin-america
- Glossary: the words behind every record: APOC (Base de facturas apócrifas): https://testigomexico.com/glossary#apoc


Cite as: Testigo, "What is APOC?", https://testigomexico.com/questions/what-is-apoc, data file 2026-10-12.

---
This is the Markdown version of https://testigomexico.com/questions/what-is-apoc. 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.