How does one become a monotributista? requirements and tips

To comply with the monotax in Argentina – an option that allows small taxpayers to meet their obligations to the AFIP in a simplified way by paying a monthly fee – you must have these two elements that you can manage from the service Digital Enrollment:

1. control key: Password to perform AFIP procedures.
2. CUIT (Unique Tax Identification Code): Code with which the AFIP identifies self-employed persons, companies and companies.

From that moment on you will be able to Register the monotaxe in AFIP (Federal Finance Administration) if this alternative suits your business model.

However, How do you know if monotax is ideal for you and your business? The first step is to know what this regime is all about.

Grab your favorite physical or digital notebook and find out what a monotributo is, how to become a monotributista and what documentation you need to provide.

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What is the monotax

In the words of the AFIP itself, the mono-tax is a regime that combines the tax component – VAT and profits – and the pension component – pension contributions and social work – into a single monthly installment, making it easier and more flexible to meet your obligations.

The most important Benefits of being a monotributista are:

• No affidavit will be made about VAT or winnings.
• It’s cheaper for small taxpayers.
• The tax portion of the sales price is lower.

For their part, the Disadvantages are:

• With the exception of the monotributistas, who are framed in the “Transitional regime of access to the general regime” of the Law 27.618the tax credit cannot be claimed.
• Among other things, billing and spending limits must be observed.

The monotaxe is divided into 11 categories, determined according to:

• The amount of income accumulated over the past 12 months.
• Surface affected by the activity.
• Power consumption.
• Amount of rent paid, if applicable

Each of these concepts has an annual maximum which, if exceeded for the category in which they are placed, requires one Mandatory re-categorization into the following scale(s)which we will talk about at the end of this article.

Who can become a monotributista?

According to the Requirements set by the AFIPyou can become a monotributista if:

• They sell products or provide services.
• Have you earned in the last year Gross receipts less than or equal to $4,662,015.87 from the sale of productseither $3,276,011.15 for providing services.
• The maximum retail price of the products does not exceed $49,646.21. This only applies to the sale of fixed assets, not services.
• you evolve up to 3 activities at the same timeor you have up to 3 Exploitation Units.
• You have not imported any products and/or services for marketing in the last 12 months.

How to make the inscription in the monotaxe?

After managing your tax key and CUIT, you need to follow the steps below to register the mono tax:

1. Enter AFIP site and go to option Fiscal key access.
2. Accept biometric data (signature, photo, fingerprint and DNI scan) that you have personally registered with the AFIP office when processing your CUIT and your tax number.
3. Declare the activities you carry out. For this you have to enter registration system:
   
   Fury tax registration:
   
   Do scroll until you get to the option activities:
   
   💡 Remember that at the end of these steps The system takes three hours to complete the registration.
4. Next select Tax Register > Monotax. Here you have to define the type: self-employed, cooperative member or supported self-employed. Come in this link to know the details of each.
5. Now you need to enable the option accessionenter your CUIT number and press the button Create an affidavit.
6. Confirm yours electronic tax domicile, this is the web address to receive official communications from AFIP and other organizations. It consists of a valid email address.
7. Load the data corresponding to your activity to determine your category.
8. Select the Social Security (Self-Employed) option.
9. Choose your social work and share who are the members of your primary family group that you will be paying for.
10. Confirm the entered data by pressing the button Submit form.
11. The system generates proof of submission (acknowledgment of receipt), which you can print out or save as a PDF. Likewise, the monotributista can view his records at any time this link to prove your status.
12. After completing the registration, the affidavit 300/97 in a must be submitted Anse’s office to make the process official.
13. Then in AFIP Monotributistas website You will upload the statement of the point of sale address to enable the issuance of e-invoices.
14. Also to print invoices, credit notes, etc. you must follow them Steps to manage the print authorization code.

💡 costs of the process: free.

The monotaxe, pension contributions and social work

Regarding pension contributions, there are a few points you need to be aware of:

• if you are dependent employee and you pay the pension contributions through this condition, when registering in the monotax, you must enter the CUIT of the employer and the date you started work at the time of uploading the information on contributions and social work. In this case, do not opt ​​for social work as it is provided by the employer.
• Following on from the previous point, those who work in a dependent relationship and already contribute to social work and pensions can vote only pay the tax portion the monotaxe. If, on the other hand, you pay the contributions with the monotax, these are included in the contribution.
• If you are retiredYou have PAMI as a social worker and you pay the contributions (except if you retired before July 1994, in which case you do not pay the contributions).

💡 Information important: the status of the small taxpayer is not incompatible with the exercise of activities related to dependency nor with the provision of benefits in terms of retirement, annuity or retirement that comply with any of the national or regional regulations.

Learn more:

article

refer to social work:

When and how is the monotaxe paid?

The monotax fee is paid monthly, before the 20th of each month.

You can pay by:

• electronic transmission;
• credit or debit card;
• automatic account debit;
• ATM;
• any other electronic means of payment accepted by the Central Bank, e.g RRP (Electronic payment flyer).

💡 Here you get the payment details.

Additional fact: In this article, we only analyze national taxes. Remember that gross income is a tax that is determined and collected by the provinces. There are jurisdictions that have a provincial monotax for which it will be necessary to adapt to what is determined by each of them.

What is recategorization in monotaxe

Recategorization is one Procedure in which taxpayers have to assess which category of mono-tax corresponds to them according to their activity in the last 12 months.

If the movements of the monotributista’s bank account or the operations carried out with a credit card show that this is the case Income higher than stated (20% more if you are a service provider, or 30% more if you sell personal property), the AFIP automatically puts you in a higher category than the registered one.

In this sense, if the mono taxpayer registers changes in his income, rent amounts and other parameters, in January and July of each year the AFIP will proceed to recategorize them.

💡 I followed these steps to recategorize the monotribute.

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Note that this post does not constitute advice or a recommendation to adopt any particular tax criterion, which should be consulted with tax advisors on all tax consequences to the extent necessary.

As such, this guide does not constitute advice or professional service from Tiendanube on any particular matter. The company accepts no liability for any damages arising out of or in connection with the use of such information.