Remito (eTransport)

In Argentina, the Delivery Waybill document is required prior to transportation of goods in the provincial territory as mandated by the Agencia de Recaudación de la Provincia de Buenos (ARBA) tax authority. A code known as Código de Operación de Traslado (COT) or Transfer Operation Code (COT) is generated upon successful submission.

COT serves as a receipt or proof for taxpayers to support transport of goods. This mechanism used in the province of Buenos Aires is also incorporated into the city regulated by the Administración Gubernamental de Ingresos Públicos (AGIP) tax authority.